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

Union of India - Subsection

Section 495(1) in The Income Tax Act, 2025

(1)The Central Government, in consultation with the Chief Justice of the High Court, may, for trial of offences punishable under this Chapter, by notification, designate one or more courts of Judicial Magistrate of the first class as Special Court for such area or areas, or for such cases or class or group of cases, as specified in the notification.