Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 25 or section 26 or section 27 or section 28 shall be deemed to be non-cognizable within the meaning of that Code.
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Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Application of the Act.Section 4 · Charge of expenditure-tax.Section 5 · Meaning of chargeable expenditure.Section 6 · Tax authorities.Section 7 · Collection and recovery of expenditure-tax.Section 8 · Person responsible for collecting tax to furnish prescribed return.India Code, Government of India. Text fetched 22 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.