Chapter XII-DA - SPECIAL PROVISIONS RELATING TO TAX ON DISTRIBUTED INCOME OF DOMESTIC COMPANY FOR BUY-BACK OF SHARES (From Section 115QA to Section 115QC)
Part C - Procedure for filing of return in respect of fringe benefits, assessment and payment of tax in respect thereof (From Section 115WD to Section 115WM)
Chapter XX-B - REQUIREMENT AS TO MODE OF ACCEPTANCE, PAYMENT OR REPAYMENT IN CERTAIN CASES TO COUNTERACT EVASION OF TAX (From Section 269SS to Section 269TT)
Application of the Code of Criminal Procedure to Special Court proceedings makes the prosecutor a deemed Public Prosecutor with statutory appointment requirements. The Code of Criminal Procedure, 1973 applies to proceedings before a Special Court under the Income-tax Act, including bail and bond provisions; the person conducting prosecution is deemed a Public Prosecutor, and the Central Government may appoint a Special Public Prosecutor. Appointment requires practice as an advocate for not less than seven years with special knowledge of law, and appointees are deemed Public Prosecutors within the meaning of clause (u) of section 2 of the Code.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Application of the Code of Criminal Procedure to Special Court proceedings makes the prosecutor a deemed Public Prosecutor with statutory appointment requirements.
The Code of Criminal Procedure, 1973 applies to proceedings before a Special Court under the Income-tax Act, including bail and bond provisions; the person conducting prosecution is deemed a Public Prosecutor, and the Central Government may appoint a Special Public Prosecutor. Appointment requires practice as an advocate for not less than seven years with special knowledge of law, and appointees are deemed Public Prosecutors within the meaning of clause (u) of section 2 of the Code.
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