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Section-520 provides that no court inferior to that of a Judicial Magistrate of First Class shall try any offence under this Bill. Learn to understand the section-520 as it is, it's help and useful links to follow.
Here onwards, "Act" refers to "Income Tax Act 2025"
No court inferior to that of a Judicial Magistrate of the first class shall try any offence under this Act.
Quickly find the corresponding section under the new Income Tax Act, 2025.
Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.