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[Cites 0, Cited by 0] [Section 495] [Entire Act]

Union of India - Subsection

Section 495(3) in The Income Tax Act, 2025

(3)While trying an offence under this Act, a Special Court shall also try an offence, other than an offence referred to in sub-section (1), with which the accused may, under the Bharatiya Nagarik Suraksha Sanhita, 2023, be charged at the same trial.