Income Tax Law
Income-tax Act, 2025 · CHAPTER XXIII — MISCELLANEOUS
Section 521Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply
Income-tax Act, 2025 (30 of 2025)
The provisions of the Probation of Offenders Act, 1958 (20 of 1958) and section 401 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023) shall not apply to a person convicted of an offence under this Act unless that person is under eighteen years of age.
This section refers to
§ 401 Bar against direct demand on assessee