Section-521 : Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply

Learn to understand the section-521 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

1. Section-521 as per act

The provisions of section 401 of the Bharatiya Nagarik Suraksha Sanhita, 2023 and the Probation of Offenders Act, 1958 shall not apply to a person convicted of an offence under this Act unless that person is under eighteen years of age.

2. Help and useful links for Section-521

Income Tax Help Center
Income Tax Act 2025 Home
Self Service (DIY) Income Tax Filing made Easy

How to get help from EZTax.in

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.