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| Home > Indian Bare Acts > Income Tax Act - 1961 > Cognizance of offences. |
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| Income Tax Act - 1961 |
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Title : Income Tax Act - 1961
Year : 1961
Act :
292. Cognizance of offences. No court inferior to that of a presidency magistrate or a magistrate of the first class shall try any offence under this Act.
Last updated on February, 2008
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