TypeBare Act JurisdictionCentral Government Enacted1997

Finance Act, 1997 Section 71

DECLARATION NOT ADMISSIBLE IN EVIDENCE AGAINST DECLARANT -Notwithstanding anything contained in any other law for the

Section Text

1) ofSection 64shall 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 orthe Foreign Exchange Regulation Act, 1973 (46 of 1973)-or the Companies Act, 1956 (1 of 1956),