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Clause 521 - Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply. - Income Tax Bill, 2025Extract Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply. 521. The provisions of the Probation of Offenders Act, 1958 (20 of 1958) and section 401 [1] of the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023) shall [2] shall not apply to a person convicted of an offence under this Act unless that person is under eighteen years of age. *************** NOTES:- 1 . Corrected for provisions of section 401 to provisions of the Probation of Offenders Act, 1958 and section 401 2 . Corrected for Sanhita, 2023 and the Probation of Offenders Act, 1958 shall to Sanhita, 2023 shall
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