LawgistThe Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act
80Congnizance 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.
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GENERAL PROVISIONS
- 73 Agreement with foreign countries or specified territories
- 74 Service of notice generally
- 75 Authentication of notices and other documents
- 76 Notice deemed to be valid in certain circumstances
- 77 Appearance by approved valuer in certain matters
- 78 Appearance by authorised representative
- 79 Rounding off of income, value of asset and tax
- 80 Congnizance of offences
- 81 Assessment not to be invalid on certain grounds
- 82 Bar of suits in civil courts
- 83 Income-tax papers to be available for purposes of this Act
- 84 Application of provisions of Income-tax Act
- 85 Power to make rules
- 86 Power to remove difficulties
- 87 Amendment of section 2 of Act 54 of 1963
- 88 Amendment of Act of 15 of 2003
