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of <h1>Section 67: Declarations Under Section 59 Protected from Self-Incrimination in Penalty and Prosecution Cases</h1> Under Section 67 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, any declaration made under Section 59 is not admissible as evidence against the declarant in proceedings related to penalty imposition, except for penalties under Section 61. This protection extends to prosecution under the Income-tax Act, Wealth-tax Act, Foreign Exchange Management Act, Companies Act, and Customs Act. This provision ensures that declarations cannot be used against the declarant in various legal proceedings, safeguarding individuals from self-incrimination in these contexts.
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