The Income-tax Act, 1961 · XXII — OFFENCES AND PROSECUTIONS

Section 279A. Certain offences to be non-cognizable

In force · As amended up to 2026-08

8[ 279A. Certain offences to be non-cognizable. —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.]

Source: India Code