Declaration not admissible in evidence against declarant
Section 71 of the Finance Act, 1997 deals with declaration not admissible in evidence against declarant. Declaration not admissible in evidence against declarant.
Declaration not admissible in evidence against declarant.
71. Notwithstanding anything contained in any other law for the time being in force, nothing contained in any declaration made under sub-section (1) of section 64 shall be admissible in evidence against the declarant for the purpose of any proceeding relating to imposition of penalty or for the purposes of prosecution under the Income-tax Act or the Wealth-tax Act or the Foreign Exchange Regulation Act, 1973 (46 of 1973) or the Companies Act, 1956(1 of 1956).
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Section 71, The Finance Act, 1997.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
Questions about Section 71
What does Section 71 of the Finance Act deal with?
Section 71 of the Finance Act is headed "Declaration not admissible in evidence against declarant". Declaration not admissible in evidence against declarant.
How do I find court cases under Section 71 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1997 71, section 71 Finance Act 1997, section 71 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 71 of the Finance Act, and has it changed?
Its own text turns on section 64 (Charge of tax on voluntarily disclosed income), so none of them can safely be read on its own.
When was the Finance Act enacted?
Finance Act was enacted in 1997. India Code records no commencement date for it. It is in force as at the date shown on this page.
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- 3. Amendment of section 10486 words
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