| 92 Investigation of offences |
| 86 Penalties |
| 89 Offences and criminal penalties |
| 91 Cognizance of offences |
| 93 Compounding of offences |
| 88 Relationship to assessment and impact on criminal penalties |
| 87 Automatic mitigation and increase of penalties |
| 90 Offences by companies, etc. |
| 94 Chapter XXXVI of the Code of Criminal Procedure, 1973, not to apply to certain offences |