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THE EXPENDITURE-TAX ACT, 1987

Section 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.