Clause 16
New section 101
of Income Tax (Amendment) Bill
BillNot in forceProvision 16 of 18
Clause 16
The principal Act is hereby amended by inserting immediately after section 100A thereof the following section: —“Jurisdiction of District and Magistrate’s Courts
101. Notwithstanding anything to the contrary contained in the Criminal Procedure Code, a District Court or Magistrate’s Court shall have jurisdiction to try any offence under this Act (Cap. 113) and to impose the full penalty or punishment in respect of any such offence.”.