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Home > Income Tax Act 2025 > Section-521Last Updated: Feb 25th 2025

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

Section-521 seeks to provide for the barring of the application of the Probation of Offenders Act, 1958 and section 401 of the Bharatiya Nagarik Suraksha Sanhita, 2023 to persons convicted under the Bill who are not under the age of 18 years. 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"

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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

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. Self Service (DIY) Income Tax Filing made Easy



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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.