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Section 492 — Certain offences to be non-cognizable

Income-tax Act, 2025 (amended upto 2026)

Irrespective of anything contained in the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023), an offence punishable under section 476, 478, 479, 480, 482 or 484 shall be deemed to be non-cognizable within the meaning of that Sanhita.

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