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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax Authorities Gain Court-Like Powers Under Black Money Act for Foreign Income Investigations</h1> Under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, tax authorities are granted powers similar to those of a court under the Code of Civil Procedure, 1908. These powers include discovery and inspection, enforcing attendance for examination on oath, compelling the production of documents, and issuing commissions. These authorities can exercise these powers for inquiries or investigations, regardless of pending proceedings. They may impound documents, but those below the rank of Commissioner must record reasons and cannot retain documents for over 30 days without higher approval.
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