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Proceedings before tax authorities to be judicial proceedings.

Section 9 - Acts - TAX MANAGEMENT - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Section 9 - 9. (1) Any proceeding under this Act before a tax authority shall be deemed to be a judicial proceeding within the m .....

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the Code of Criminal Procedure, 1973. (2 of 1974.) Clause 9.-provides that any proceeding under this Act before a tax authority shall be deemed to be a judicial proceeding within the meaning of section 194 and section 229 and for the purposes of sec .....

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