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Section 9 - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
9. Proceedings before tax authorities to be judicial proceedings.-
(1) Any proceeding under this Act before a tax authority shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 and for the purposes of section 196 of the Indian Penal Code (45 of 1860).
(2) Every tax authority shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).
Related Sections
- Section 44: Penalty for default in payment of tax arrear
- Section 4: Scope of total undisclosed foreign income and asset
- Section 20: Case before High Court to be heard by not less than two Judges
- Section 22: Hearing before Supreme Court
- Section 5: Computation of total undisclosed foreign income and asset
Related Acts
- Inter-Services Organisations (Command, Control and Discipline) Act, 2023
- Farmers (Empowerment and Protection) Agreement on Price Assurance and Farm Services Act, 2020
- Commercial Courts, Commercial Division and Commercial Appellate Division of High Courts (Amendment) Act, 2018
- Goods and Services Tax (Compensation to States) Act, 2017
- Public Examinations (Prevention of Unfair Means) Act, 2024
* Only for reference.