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Consider the following statements about offences under the Income-tax Act, 2025: Statement 1: Any…

Section 491(4) allows compounding by the named senior authorities, and section 492 deems offences under sections 476, 478, 479, 480, 482 and 484 non-cognizable, so "Only…

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Consider the following statements about offences under the Income-tax Act, 2025:
Statement 1: Any offence under Chapter XXII may be compounded, before or after the institution of proceedings, by the Principal Chief Commissioner or Chief Commissioner or a Principal Director General or Director General.
Statement 2: The offence of wilful attempt to evade tax under section 478 is deemed to be non-cognizable.
Statement 3: The Probation of Offenders Act, 1958 applies to every person convicted of an offence under the Act.
Which of the statements are correct?

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Answer and explanation

Correct answer A

Section 491(4) allows compounding by the named senior authorities, and section 492 deems offences under sections 476, 478, 479, 480, 482 and 484 non-cognizable, so "Only Statements 1 and 2 are correct". Statement 3 is wrong because section 521 excludes the Probation of Offenders Act, 1958 for a person convicted under the Act unless he is under eighteen years of age.

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