Income-tax Act, 1961
Section - 279A - Certain offences to be non-cognizable
Certain offences to be non-cognizable.279A. 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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