Income-tax Act, 1961 · Chapter XXIII: Miscellaneous
Section 292: Cognizance of offences
The Income-tax Act, 1961 was repealed by the Income-tax Act, 2025 from 1 April 2026. The text is kept here because the judgments below apply it.
No court inferior to that of a presidency magistrate or a magistrate of the first class shall try any offence under this Act.
Source: India Code (Legislative Department), the text of the Act as it stood before its repeal. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 292
No Supreme Court judgment in our database cites this section yet.