Section 280C - Trial of offences as summons case - Income-tax Act, 1961

1 [Trial of offences as summons case. 280C. Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), the Special Court, shall try, an offence under this Chapter punishable with imprisonment not exceeding two years or with fine or with both, as a summons case, and the provisions of the Code of Criminal Procedure, 1973 as applicable in the case of trial of summons case, shall apply accordingly. ] ------------------------------------------- Notes:- 1. Inserted vide Finance Act, 2012, w.e.f. 01-07-2012.