Section 9 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
- (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).
Summary
- Any action taken before a tax official under this law is legally considered a judicial proceeding.
- This means the rules about giving false evidence and intentional insults in court from the Indian Penal Code apply here.
- Every tax authority is treated as a civil court for the purpose of dealing with certain offences.
- This legal status helps ensure that the information gathered is truthful and that the process is respected.
- The authority is not considered a criminal court for the general purposes of Chapter XXVI of the Code of Criminal Procedure.
Practical examples
FAQ
1. Is a tax hearing the same as a court case under Section 9 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?
Yes, Section 9 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 deems any proceeding before a tax authority to be a judicial proceeding.
2. What happens if I lie to a tax officer under Section 9 of the Black Money Act?
Since Section 9 of the Black Money Act makes the process a judicial proceeding, lying can lead to charges under Section 193 of the Indian Penal Code for giving false evidence.
3. Is the tax officer considered a judge under Section 9 of the Black Money Act?
Under Section 9 of the Black Money Act, the tax authority is deemed to be a civil court for specific legal purposes, such as handling certain offences during the proceeding.
4. Does Section 9 of the Black Money Act apply the Indian Penal Code to tax investigations?
Yes, Section 9 of the Black Money Act specifically references sections 193, 196, and 228 of the Indian Penal Code.
Test yourself
Q1.Under Section 9 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, proceedings are deemed to be judicial proceedings within the meaning of which section of the Indian Penal Code?
Q2.For the purposes of Section 195 of the Indian Penal Code, what is a tax authority deemed to be under Section 9 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?
Q3.Under Section 9 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, which law's Chapter XXVI does NOT apply to the tax authority?
Q4.If someone insults a tax officer during a proceeding under Section 9 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, which IPC section applies?