Section 292A — Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply: where it sits in the Income-tax Act, 2025

As per the official CBDT correspondence, Section 292A (Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply) of the Income-tax Act, 1961 corresponds to Section 521 (Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply) of the Income-tax Act, 2025.

Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.