TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Finance Bill 2012: Sections 280A-D Establish Special Courts for Tax Offences, Effective July 1, 2012</h1> Clause 106 of the Finance Bill, 2012, introduces sections 280A to 280D into the Income-tax Act, establishing Special Courts for tax-related offences. Section 280A allows the Central Government, with High Court consultation, to designate Magistrate courts as Special Courts for specific areas or cases. Section 280B states that these offences are triable only by designated Special Courts, which can also hear related charges. Section 280C mandates that offences punishable by up to two years imprisonment be tried as summons cases. Section 280D applies the Code of Criminal Procedure to these proceedings, requiring Public Prosecutors with at least seven years of legal practice. These provisions take effect from July 1, 2012.
TaxTMI 
TaxTMI 
