Section 292 of the Income Tax Act
Section 292 of the Income Tax Act: Cognizance of offences
No court inferior to that of a presidency magistrate or a magistrate of the first class shall try any offence under this Act.
Section 292 of the Income Tax Act: Cognizance of offences
No court inferior to that of a presidency magistrate or a magistrate of the first class shall try any offence under this Act.