Section 520 — Cognizance of offences

No court inferior to that of a Judicial Magistrate of the first class shall try
any offence under this Act.

Related sections

Section 499 — Certain transfers to be void
Section 500 — Provisional attachment to protect revenue in certain cases
Section 501 — Service of notice, generally
Section 502 — Authentication of notices and other documents
Section 503 — Service of notice when family is disrupted or firm etc., is dissolved
Section 504 — Service of notice in case of discontinued business
Section 505 — Submission of statement by a non-resident having liaison office
Section 506 — Furnishing of information or documents by an Indian concern in certain cases
Section 507 — Submission of statements by producers of cinematograph films or persons engaged in specified activity
Section 508 — Obligation to furnish statement of financial transaction or reportable account
Section 509 — Obligation to furnish information on transaction of crypto-asset
Section 510 — Annual information statement
Section 511 — Furnishing of report in respect of international group
Section 512 — Publication of information respecting assessees in certain cases
Section 513 — Appearance by registered valuer in certain matters
Section 514 — Registration of valuers
Section 515 — Appearance by authorised representative
Section 516 — Rounding off of amount of total income, or amount payable or refundable
Section 517 — Receipt to be given
Section 518 — Indemnity
Section 519 — Power to tender immunity from prosecution
Section 521 — Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Sura-ksha Sanhita, 2023, not to apply
Section 522 — Circumstances in which return of income, assessment, approvals, etc., not to be invalid
Section 523 — Notice deemed to be valid in certain circumstances
Section 524 — Presumption as to assets, books of account, etc
Section 525 — Authorisation and assessment in case of search or requisition
Section 526 — Bar of suits in civil courts
Section 527 — Power to make exemption, etc., in relation to participation in business of prospecting for, extraction, etc., of mineral oils
Section 528 — Power of Central Government or Board to condone delays in obtaining approval
Section 529 — Power to withdraw approval
Section 530 — Act to have effect pending legislative provision for charge of tax
Section 531 — Power to rescind exemption in relation to certain Union territories already granted under section 294A of the Income-tax Act, 1961
Section 532 — Power to frame schemes
Section 533 — Power to make rules
Section 534 — Laying before Parliament
Section 535 — Removal of difficulties
Section 536 — Repeal and savings