§ 520
Chapter XXIII — Miscellaneous
Act to which he would otherwise have been liable. Cognizance of offences
Income-tax Act, 2025
✍️ A plain-language summary of this section is being prepared. Below is the official text.
📜 Official text
520. No court inferior to that of a Judicial Magistrate of the first class shall try
any offence under this Act.
Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Sura-
ksha Sanhita, 2023, not to apply.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 499Certain transfers to be void§ 500Provisional attachment to protect revenue in certain cases§ 501Director or Director. Service of notice, generally§ 502Authentication of notices and other documents§ 503Service of notice when family is disrupted or firm etc., is dissolved§ 504Service of notice in case of discontinued business