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Union of India - Section

Section 279A in The Income Tax Act, 1961

279A. [ Certain offences to be non-cognizable. [ Inserted by Act 41 of 1975, Section 72 (w.e.f. 1.10.1975).]

- Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 276-B or section 276-C or section 276-CC or section 277 or section 278 shall be deemed to be non-cognizable within the meaning of that Code.]