Cognizance of offences
[As per the Income Tax Act, 2025 (this Act) w.e.f. 1st April, 2026.]
No court inferior to that of a Judicial Magistrate of the first class shall try any offence under this Act.
Income Tax Act 2025: Section 520 for Tax Year 2025-26
Only a Judicial Magistrate of the first class or higher can try offences under the Income Tax Act 2025, Section 520 for Tax Year 2025-26.
