Income-tax Act, 1961
Section - 280C - Trial of offences as summons case
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.
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