Section 521 — Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply: its source in the Income-tax Act, 1961

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 corresponds to 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 as per the official CBDT correspondence.

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.