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Income-tax Act Section 492
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The Income-tax Act, 2025

Section 492 Certain offences to be non-cognizable

Chapter
XXII · Offences and Prosecution
Irrespective of anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), an offence punishable under section 476, 478, 479, 480, 482 or 484 shall be deemed to be non-cognizable within the meaning of that Sanhita.