# The Gift-tax Act, 1958, Section 35C: Section 360 of the Code of Criminal Procedure, 1973 and the Probation of Offenders Act, 1958, not to apply

- Act: The Gift-tax Act, 1958 (Act 18 of 1958)
- In force from: 1958-04-01
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/gift-tax-act/section/35C/

## Text

Nothing contained in section 360 of the Code of Criminal Procedure, 1973 (2 of 1974), or in the Probation of Offenders Act, 1958 (20 of 1958), shall apply to a person convicted of an offence under this Act unless that person is under eighteen years of age.]

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.