The Income Tax Act 1869, 9 of 1869, (Rep., Act 16 of 1870)

Section 27. No person shall be proceeded against for any offence under section twenty-four or section twenty-five except at the instance of the Collector

Repealed or not in force · As amended up to 2026-08

27. No person shall be proceeded against for any offence under section twenty-four or section twenty-five except at the instance of the Collector. Sections 193 and 228 of Penal Code to apply to proceedings under this Act.

Source: India Code