What is CrPC Section 468 – Code of Criminal Procedure 1973

According to Section 468 of the Code of Criminal Procedure 1973,
Bar to taking cognizance after lapse of the period of limitation — (1) Except as otherwise provided elsewhere in this Code, no Court shall take cognizance of an offence of the category specified in sub-section (2), after the expiry of the period of limitation.
(2) The period of limitation shall be.
(a) six months, if the offence is punishable with fine only;
(b) one year, if the offence is punishable with imprisonment for a term not exceeding one year;
(c) three years, if the offence is punishable with imprisonment for a term exceeding one year but not exceeding three years.
[(3) For the purposes of this section the period of limitation, in relation to offences which may be tried together, shall be determined with reference to the offence which is punishable with the more severe punishment or, as the case may be, the most severe punishment.]

THE ECONOMIC OFFENCES (INAPPLICABILITY OF LIMITATION) ACT, 1974 (Act No. 12 of 1974)

An Act to provide for the inapplicability of the provisions of Chapter XXXVI of the Code of Criminal Procedure, 1973 to certain economic offences
Be it enacted by Parliament in the Twenty-fifth Year of the Republic of India as following—
1. Short title, extent and commencement — (1) This Act may be called the Economic Offences (inapplicability of Limitation) Act, 1974
(2) It extends to the territories to which the Code of Criminal Procedure, 1973 (2 of 1974) applies.
(3) It shall come into force on the 1st day of April, 1974.
2. Chapter XXXVI of the Code of Criminal Procedure, 1973 not to apply to certain offences — Nothing in Chapter XXXVI of the Code of Criminal Procedure, 1973 shall apply to.
(i) any offence punishable under any of the enactments or provisions, if any, thereof specified in the Schedule; or
(ii) any other offence which under the provisions of that Code, may be tried along with such offence, and every offence referred to in clause (i) or in clause (ii) may be taken cognizance of by the Court having jurisdiction as if the provisions of that Chapter were not enacted.

THE SCHEDULE
(See Section 2)
1. The Indian Income Tax Act, 1922 (11 of 1922).
1-A. Clause (a) of Section 63 of the Copyright Act, 1957 (14 of 1957).
2. The Income-Tax Act, 1961 (43 of 1961).
2-A. The Interest-Tax Act, 1974–vide Act 45 of 1974, S. 30.
2-B. The Hotel Receipts Tax Act, 1980-vide Act 54 of 1980, S. 37.
2-C. Expenditure Tax Act, 1987.
3. The Companies (Profits) Surtax Act, 1964 (7 of 1964).
4. The Wealth-tax Act, 1957 (27 of 1957).
5. The Gift-tax Act, 1958 (18 of 1958).
6. The Central Sales Tax Act, 1956 (74 of 1956).
7. The Central Excise and Salt Act, 1944 (1 of 1944).
7 -A. Chapter V of the Finance Act, 1994.
8. The Medicinal and Toilet Preparation (Excise Duties) Act, 1955 (16 of 1955).
9. The Custom Act, 1962 (52 of 1962).
10. The Gold (Control) Act, 1968 (45 of 1968).
11. The Imports and Exports (Control) Act, 1947 (18 of 1947)
12. The Foreign Exchange Regulation Act, 1947 (7 of 1947).
13. The Foreign Exchange Regulation Act, 1973 (46 of 1973).
14. The Capital Issues (Control) Act, 1947 (29 of 1947).
15. The Indian Stamp Act, 1899 (2 of 1899).
16. The Emergency Risks (Goods) Insurance Act, 1962 (62 of 1962).
17. The Emergency Risks (Factories) Insurance Act, 1962 (63 of 1962)
18. The Emergency Risks (Goods) Insurance Act, 1971 (50 of 1971).
19. The Emergency Risks (Undertakings) Insurance Act, 1971 (51 of 1971).
20. The General Insurance Business (Nationalisation) Act, 1972 (57 of 1972)
21. The Industries (Development and Regulation) Act, 1951-vide Act 46 of 1981, S. 2