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Union of India - Section

Section 35C in The Gift-Tax Act, 1958

35C. 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply

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.