Section 292 of ITA, 1961 : Section 292: Cognizance Of Offences
ITA, 1961
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Explanation using Example
Imagine a local business owner, Mr. Sharma, has been accused of tax evasion under The Income-tax Act, 1961. A case is filed against him, and it is to be tried in the judicial system. According to Section 292 of the Act, the trial cannot be conducted by ...
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