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521

ITA 2025 · Section 521

Probation of Offenders Act not to Apply

Chapter XXIII — Miscellaneous and RepealITA 2025AY 2026-27 onward

Section 521 of the Income-tax Act, 2025 corresponds to s. 292 A (older) of the Income-tax Act, 1961. STATUTORY ARCHITECTURE Probation of Offenders Act, 1958 / Section 360 BNSS does not apply to specified income-tax offences (intersects…

Section 521 — - PROBATION OF OFFENDERS ACT NOT TO APPLY

Section 521 of the Income-tax Act, 2025 corresponds to s. 292A (older) of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

Probation of Offenders Act, 1958 / Section 360 BNSS does not apply to specified income-tax offences (intersects with s. 492). Reinforces strict-liability and serious-offence approach.

PRACTITIONER PLANNING NOTES

  • Sentencing court cannot release on probation for ss. 476, 477, 478(1), 479, 482, 483, 484, 485.

CROSS-REFERENCES

  • s. 533 [295] -- Rules.
  • s. 535 [298] -- Removal of difficulty.
  • s. 536 [Repeal] -- Saving clause.
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