Income-tax Act, 1961 · Chapter XXIII: Miscellaneous
Section 292: Cognizance of offences
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
No court inferior to that of a presidency magistrate or a magistrate of the first class shall try any offence under this Act.
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.