Notwithstanding anything contained in any other law for the time being in force, nothing contained in any declaration made under section 59 shall be admissible in evidence against the declarant for the purpose of any proceeding relating to imposition of penalty, other than the penalty leviable under section 61, or for the purposes of prosecution under the Income-tax Act or the Wealth-tax Act, 1957 (27 of 1957) or the Foreign Exchange Management Act,1999 (42 of 1999) or the Companies Act, 2013 (18 of 2013) or the Customs Act, 1962 (52 of 1962) .
Section 67: Declaration not admissible in evidence against declarant.
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015Central Act · Act 22 of 2015
Where this provision sits
| Act | The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 |
|---|---|
| Section | 67 |
| Marginal note | Declaration not admissible in evidence against declarant. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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