LawgistThe Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act
9Proceedings 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).
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TAX MANAGEMENT
- 6 Tax authorities
- 7 Change of incumbent
- 8 Powers regarding discovery and production of evidence
- 9 Proceedings before tax authorities to be judicial proceedings
- 10 Assessment
- 11 Time limit for completion of assessment and reassessment
- 12 Rectification of mistake
- 13 Notice of demand
- 14 Direct assessment or recovery not barred
- 15 Appeals to the Commissioner (Appeals)
- 16 Procedure to be followed in appeal
- 17 Powers of Commissioner (Appeals)
- 18 Appeals to Appellate Tribunal
- 19 Appeal to High Court
- 20 Case before High Court to be heard by not less than two Judges
- 21 Appeal to Supreme Court
- 22 Hearing before Supreme Court
- 23 Revision of orders prejudicial to revenue
- 24 Revision of other orders
- 25 Tax to be paid pending appeal
- 26 Execution of order for costs awarded by Supreme Court
- 27 Amendment of assessment on appeal
- 28 Exclusion of time taken for obtaining copy
- 29 Filing of appeal by tax authority
- 30 Recovery of tax dues by Assessing Officer
- 31 Recovery of tax dues by Tax Recovery Officer
- 32 Modes of recovery of tax dues
- 33 Tax Recovery Officer by whom recovery of tax dues is to be effected
- 34 Recovery of tax dues in case of a company in liquidation
- 35 Liability of manager of a company
- 36 Joint and several liability of participants
- 37 Recovery through State Government
- 38 Recovery of tax dues in pursuance of agreements with foreign countries or specified territory
- 39 Recovery by suit or under other law not affected
- 40 Interest for default in furnishing return and payment or deferment of advance tax
