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[Cites 0, Cited by 0] [Section 496(1)] [Section 496] [Entire Act]

Union of India - Subsection

Section 496(1)(a) in The Income Tax Act, 2025

(a)the offences punishable under this Chapter shall be triable only by the Special Court, if so designated, for the area or areas or for cases or class or group of cases, as the case may be, in which the offence has been committed;