Section 9. Proceedings before tax authorities to be judicial proceedings
Review the original statutory text or switch to the plain-language version.
Related sections and acts remain accessible without interrupting your research flow.
Act
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Section number
9
Section reader
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).
