Section 520 of the Income-tax Act, 2025 corresponds to s. 292 of the Income-tax Act, 1961. STATUTORY ARCHITECTURE No court inferior to Judicial Magistrate First Class shall try offences under the Act. Prevents lower-court trial of…
520
ITA 2025 · Section 520
Section 520 — - COGNIZANCE OF OFFENCES
Section 520 of the Income-tax Act, 2025 corresponds to s. 292 of the Income-tax Act, 1961.
STATUTORY ARCHITECTURE
No court inferior to Judicial Magistrate First Class shall try offences under the Act. Prevents lower-court trial of significant offences.
PRACTITIONER PLANNING NOTES
CROSS-REFERENCES