Section 35J – Wealth-Tax Act, 1957 HomeWealth-Tax Act, 1957Section 35J – Wealth-Tax Act, 1957 published by Advocate Shruti Goyal | February 20, 2025 Certain offences to be non-cognizable Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), an offence punishable under section 35A or section 35B or section 35D or section 35F shall be deemed to be non-cognizable within the meaning of that Code.