Section 72 - Insertion of new section 279A - Taxation Laws (Amendment) Act, 1975

72. Insertion of new section 279A. After section 279 of the Income-tax Act, the following section shall be inserted, namely: 279A. Certain offences to be non-cognizable. Notwithstanding anything contained in tire Code of Criminal Procedure, 1973 (9 of 1974), an offence punishable under section 276B or section 276C or section 276CC or section 277 or section 278 shall be deemed to be non-cognizable within the meaning of that Code .