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Expenditure-tax Act,1987

Act No : 35

Section : Certain offences to be non-cognizable.

29. Certain offences to be non-cognizable. Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974) an offence punishable under section 25 or section 26 or section 27 or section 28 shall be deemed to be non-cognizable within the meaning of that Code.

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