The Income-tax Act, 2025 Section 520 Cognizance of offences Chapter XXIII · Miscellaneous No court inferior to that of a Judicial Magistrate of the first class shall try any offence under this Act. 520. Cognizance of offences.—No court inferior to that of a Judicial Magistrate of the first class shall try any offence under this Act. Copy linkWhatsAppEmailShare