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279A Certain offences to be non-cognizable

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Certain offences to be non-cognizable. 

 

279A. Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 276B or section 276C or section 276CC or section 277 or section 278 shall be deemed to be non-cognizable within the meaning of that Code.

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Hierarchy
Direct Tax
Income Tax Act
OFFENCES AND PROSECUTIONS
279A Certain offences to be non-cognizable
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Added:
Aug 27, 2025
Updated:
Aug 27, 2025
Related Acts
275A Contravention of order made under sub-section (3) of section 132
275B Failure to comply with the provisions of clause (iib) of sub-section (1) of section 132
276 Removal, concealment, transfer or delivery of property to thwart tax recovery
276A Failure to comply with the provisions of sub-sections (1) and (3) of section 178
276AA Failure to comply with the provisions of section 269AB or section 269-I
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