Section 67 - Declaration not admissible in evidence against declarant.
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 Chapter VI TAX COMPLIANCE FOR UNDISCLOSED FOREIGN INCOME AND ASSETS
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Declaration inadmissibility: voluntary declarations are not admissible against declarant except for specified penalty and certain prosecutions. Declarations made under the voluntary disclosure mechanism are not admissible in evidence against the declarant in proceedings for imposition of penalties, except for the specific penalty provided within the disclosure regime, and shall not be used for prosecution under the taxation, wealth, foreign exchange, corporate or customs regulatory frameworks specified in the statute.
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.
Declaration inadmissibility: voluntary declarations are not admissible against declarant except for specified penalty and certain prosecutions.
Declarations made under the voluntary disclosure mechanism are not admissible in evidence against the declarant in proceedings for imposition of penalties, except for the specific penalty provided within the disclosure regime, and shall not be used for prosecution under the taxation, wealth, foreign exchange, corporate or customs regulatory frameworks specified in the statute.
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