§ 521
Chapter XXIII — Miscellaneous
The provisions of the Probation of Offenders Act, 1958 (20 of 1958) and
Income-tax Act, 2025
When a person is convicted under the Income‑Tax Act, the provisions of the Probation of Offenders Act, 1958 and section 401 of the Bharatiya Nagarik Suraksha Sanhita, 2023 do not apply to them unless they are under 18 years old. In other words, adult offenders cannot claim the benefits of probation under these statutes.
📜 Official text of the section +
521. The provisions of the Probation of Offenders Act, 1958 (20 of 1958) and
section 401 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023) shall
not apply to a person convicted of an offence under this Act unless that person is
under eighteen years of age.
32[Circumstances in which return of income, assessment, approvals, etc., not
to be invalid.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.
Related sections
§ 499Certain transfers to be void§ 500Provisional attachment to protect revenue in certain cases§ 501Director or Director. Service of notice, generally§ 502Authentication of notices and other documents§ 503Service of notice when family is disrupted or firm etc., is dissolved§ 504Service of notice in case of discontinued business