Income Tax Section - 279A, Income Tax Act, 1961-2021

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    Section - 279A,  Income Tax Act, 1961-2021

Certain offences to be non-cognizable.

279A. Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 276B or section 276C or section 276CC or section 277 or section 278 shall be deemed to be non-cognizable within the meaning of that Code.