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

Union of India - Subsection

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

(b)a Special Court may, upon a complaint made by an authority authorised in this behalf under this Act, take cognizance of the offence for which the accused is committed for trial.