Clause 254 - Offences to be non-cognizable - DIRECT TAXES CODE, 2010
DIRECT TAXES CODE, 2010
Chapter XV
PROSECUTION
Contents
Offences to be non-cognizable
254. Notwithstanding anything in the Code of Criminal Procedure, 1973, any offence punishable under this Chapter shall be deemed to be non-cognizable within the meaning of that Code.