§ 80 Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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Section 80. Congnizance of offences

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Act: Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Section number: 80

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The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

80. Congnizance of offences.-

No court inferior to that of a metropolitan magistrate or a magistrate of the First Class shall try any offence under this Act.