Section 84

Jurisdiction of courts

ActIn forceProvision 120 of 140

Notwithstanding any provision to the contrary in the

Criminal Procedure Code (Chapter 7) or in any written law, a Court of a

Magistrate shall have jurisdiction to try any offence against this Act and shall have power to impose the full penalty or punishment in respect of that offence.

Read in full context — Income Tax Act →

Section 84

Jurisdiction of courts

of Income Tax Act

ActIn forceProvision 120 of 140

Notwithstanding any provision to the contrary in the

Criminal Procedure Code (Chapter 7) or in any written law, a Court of a

Magistrate shall have jurisdiction to try any offence against this Act and shall have power to impose the full penalty or punishment in respect of that offence.

Read in full context — Income Tax Act →