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Income Tax Act, 1967.
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Time for certain summary proceedings.

517.—Notwithstanding subsection (4) of section 10 of the Petty Sessions (Ireland) Act, 1851 , summary proceedings under section 128, 173, 413 or 516 may be instituted within three years from the date of the committing of the offence or incurring of the penalty (as the case may be).