Section 292A - Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply - Income-tax Act, 1961

1 [Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply. 292A. Nothing contained in section 360 of the Code of Criminal Procedure, 1973 (2 of 1974), or in the Probation of Offenders Act, 1958 (20 of 1958), shall apply to a person convicted of an offence under this Act unless that person is under eighteen years of age.] ------------------------------ Notes :- 1. Inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 1-10-1975.