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Bare acts > Income Tax Act, 1961 > Section 279A
 
  


 

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.

 

 

 

 

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