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Union of India - Section

Section 292A in The Income Tax Act, 1961

292A. [ Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply. [ Inserted by Act 41 of 1975, Section 78 (w.e.f. 1.10.1975).]

- Nothing contained in section 360 of the Code of Criminal Procedure, 1973 (2 of 1974), or in the Probation of Offenders Act, 1958 (20 of 1958), shall apply to a person convicted of an offence under this Act unless that person is under eighteen years of age.