law: The Income-Tax Act, 1961
  292. Cognizance of offences.-
  No court inferior to that of a presidency magistrate or a magistrate of the first class shall try any offence under this Act.
  2[292A. Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply.-
  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.
  2. Ins. by Act 41 of 1975, s. 78 (w.e.f. 1-10-1975).
  292B. Return of income, etc., not to be invalid on certain grounds.-
  No return of income, assessment, notice, summons or other proceeding, furnished or made or issued or taken or purported to have been furnished or made or issued or taken in pursuance of any of the provisions of this Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such return of income, assessment, notice, summons or other proceeding if such return of income, assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act.]
  3[292BB. Notice deemed to be valid in certain circumstances.-
  Where an assessee has appeared in any proceeding or co-operated in any inquiry relating to an assessment or reassessment, it shall be deemed that any notice under any provision of this Act, which is required to be served upon him, has been duly served upon him in time in accordance with the provisions of this Act and such assessee shall be precluded from taking any objection in any proceeding or inquiry under this Act that the notice was-
  (a) not served upon him; or
  (b) not served upon him in time; or
  (c) served upon him in an improper manner:
  Provided that nothing contained in this section shall apply where the assessee has raised such objection before the completion of such assessment or reassessment.]
  3. Ins. by Act 18 of 2008, s. 56 (w.e.f. 1-4-2008).
  1[292C. Presumption as to assets, books of account, etc.-
  2[(1)] Where any books of account, other documents, money, bullion, jewellery or other valuable article or thing are or is found in the possession or control of any person in the course of a search under section 132 3[or survey under section 133A], it may, in any proceeding under this Act, be presumed-
  (i) that such books of account, other documents, money, bullion, jewellery or other valuable article or thing belong or belongs to such person;
  (ii) that the contents of such books of account and other documents are true; and
  (iii) that the signature and every other part of such books of account and other documents which purport to be in the handwriting of any particular person or which may reasonably be assumed to have been signed by, or to be in the handwriting of, any particular person, are in that person's handwriting, and in the case of a document stamped, executed or attested, that it was duly stamped and executed or attested by the person by whom it purports to have been so executed or attested.]
  4[(2) Where any books of account, other documents or assets have been delivered to the requisitioning officer in accordance with the provisions of section 132A, then, the provisions of sub-section (1) shall apply as if such books of account, other documents or assets which had been taken into custody from the person referred to in clause (a) or clause (b) or clause (c), as the case may be, of sub-section (1) of section 132A, had been found in the possession or control of that person in the course of a search under section 132.]
  1. Ins. by Act 22 of 2007, s. 78 (w.e.f. 1-10-1975).
  2. Section 292C renumbered as sub-section (1) thereof by Act 18 of 2008, s. 57 (w.e.f. 1-10-1975).
  3. Ins. by ibid. s. 57 (w.r.e.f. 1-6-2002).
  4. Ins. by ibid. s. 57 (w.r.e.f. 1-10-1975).
  5[292CC. Authorisation and assessment in case of search or requisition.-
  (1) Notwithstanding anything contained in this Act,-
  (i) it shall not be necessary to issue an authorisation under section 132 or make a requisition under section 132A separately in the name of each person;
  (ii) where an authorisation under section 132 has been issued or requisition under section 132A has been made mentioning therein the name of more than one person, the mention of such names of more than one person on such authorisation or requisition shall not be deemed to construe that it was issued in the name of an association of persons or body of individuals consisting of such persons.
  (2) Notwithstanding that an authorisation under section 132 has been issued or requisition under section 132A has been made mentioning therein the name of more than one person, the assessment or reassessment shall be made separately in the name of each of the persons mentioned in such authorisation or requisition.]
  5. Ins. by Act 23 of 2012, s. 112 (w.e.f. 1-4-1976).