Section 521 of Income Tax Act, 2025 : Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply HomeIncome Tax Act, 2025Section 521 of Income Tax Act, 2025 : Probation of Offenders Act, 1958 and section 401 of Bharatiya Nagarik Suraksha Sanhita, 2023, not to apply published by Advocate Shruti Goyal | February 12, 2025 The provisions of section 401 of the Bharatiya Nagarik Suraksha Sanhita, 2023 and the Probation of Offenders Act, 1958 shall not apply to a person convicted of an offence under this Act unless that person is under eighteen years of age.