Section 521
Section 521: Probation of Offenders Act, 1958 and BNSS section 401 not to apply
Section 521 stops a person convicted of an offence under the Income-tax Act, 2025 from getting the benefit of probation laws that could otherwise let them avoid a formal sentence - except where the convicted person is under eighteen years of age.
What Section 521 says
"The provisions of the Probation of Offenders Act, 1958 (20 of 1958) and section 401 of the Bharatiya Nagarik Suraksha Sanhita, 2023 (46 of 2023) shall not apply to a person convicted of an offence under this Act unless that person is under eighteen years of age."
The exception for minors
The bar does not apply where the convicted person is under eighteen years of age - in that case, the Probation of Offenders Act, 1958 and section 401 of the Bharatiya Nagarik Suraksha Sanhita, 2023 can still apply to them.
Frequently asked questions
Can a person convicted under the Income-tax Act, 2025 get probation instead of a sentence?
Generally no - Section 521 excludes the Probation of Offenders Act, 1958 and section 401 of the Bharatiya Nagarik Suraksha Sanhita, 2023 for such convictions, except where the convicted person is under eighteen years of age.
Who is the exception under Section 521 for?
A person convicted of an offence under the Act who is under eighteen years of age.
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Talk to our tax team about this sectionLast updated 9 September 2026