Income-tax Act, 1961

Trial of offences as summons case.

280C. Notwithstanding anything contained in the Code of Criminal Procedure, 1973^* (2 of 1974), the Special Court, shall try, an offence under this Chapter punishable with imprisonment not exceeding two years or with fine or with both, as a summons case, and the provisions of the Code of Criminal Procedure, 1973^* as applicable in the case of trial of summons case, shall apply accordingly.