Section 292A excludes the benefit of release on probation of good conduct or after admonition for persons convicted of offences under the Act. Nothing in section 360 of the Code of Criminal Procedure, 1973, or in the Probation of Offenders Act, 1958, applies to a person convicted of an offence under the Act unless that person is under eighteen years of age.
The Act's note refers to Notification No. S.O. 2790(E), dated 16-7-2024, under which the reference is now read as section 401 of Act No. 46 of 2023.
Operative consequences
A convicted adult cannot be released on probation or after admonition in place of sentence.
The exclusion does not apply to a person under eighteen years of age.
Status
Section 292A is operative for assessment year 2026-27. It is not time-limited. The Finance Act, 2026 did not amend this section.
The 1961 Act governs assessment year 2026-27 and earlier; the Income-tax Act, 2025 governs tax year 2026-27 onwards. For this subject the 2025 Act provision is s. 521.
Function in the statutory architecture
Section 292A excludes the benefit of release on probation of good conduct or after admonition for persons convicted of offences under the Act. Nothing in section 360 of the Code of Criminal Procedure, 1973, or in the Probation of Offenders Act, 1958, applies to a person convicted of an offence under the Act unless that person is under eighteen years of age.
The Act's note refers to Notification No. S.O. 2790(E), dated 16-7-2024, under which the reference is now read as section 401 of Act No. 46 of 2023.
Operative consequences
Status
Section 292A is operative for assessment year 2026-27. It is not time-limited. The Finance Act, 2026 did not amend this section.
The 1961 Act governs assessment year 2026-27 and earlier; the Income-tax Act, 2025 governs tax year 2026-27 onwards. For this subject the 2025 Act provision is s. 521.