section 280D
Application of Code of Criminal Procedure, 1973 to proceedings before Special
The Income Tax Act 1961Tax1961681 sections21 chapters
Chapter XXII OFFENCES AND PROSECUTIONS
Statutory text
Court.—(1) Save as otherwise provided in this Act, the provisions of the Code of Criminal Procedure, 1973 (2 of 1974) (including the provisions as to bails or bonds), shall apply to the proceedings before a Special Court and the person conducting the prosecution before the Special Court, shall be deemed to be a Public Prosecutor:
Provided that the Central Government may also appoint for any case or class or group of cases a Special Public Prosecutor.
- (2) A person shall not be qualified to be appointed as a Public Prosecutor or a Special Public Prosecutor under this section unless he has been in practice as an advocate for not less than seven years, requiring special knowledge of law.
- (3) Every person appointed as a Public Prosecutor or a Special Public Prosecutor under this section shall be deemed to be a Public Prosecutor within the meaning of clause (u) of section 2 of the Code of Criminal Procedure, 1973 (2 of 1974) and the provisions of that Code shall have effect accordingly.] 280E. CHAPTER XXII-A dealing with Annuity Deposits containing sections 280A to 280X were omitted by Finance Act, 1988 (26 of 1988), s. 48 (w.e.f. 1-4-1988). Sections 280A to 280D were subsequently inserted by Act 23 of 2012, s. 111 (w.e.f. 1-7-2012). [CHAPTER XXII-B TAX CREDIT CERTIFICATES].—Omitted by the Finance Act, 1990 (12 of 1990), s. 48 (w.e.f. 1-4-1990). [280Y. Definitions].—Omitted by s. 48, ibid. (w.e.f. 1-4-1990). [280Z. Tax credit certificates to certain equity shareholders].—Omitted by s. 48, ibid. (w.e.f. 1-4-1990). [280ZA. Tax credit certificates for shifting of industrial undertaking from urban area].— Omitted by the Finance Act, 1987 (11 of 1987), s. 70 (w.e.f. 1-4-1988). Original section was inserted by the Finance Act, 1965 (10 of 1965), s. 62 (w.e.f. 1-4-1965). [280ZB. Tax credit certificate to certain manufacturing companies in certain cases].—Omitted by the Finance Act, 1990 (12 of 1990), s. 48 (w.e.f. 1-4-1990). [280ZC. Tax credit certificate in relation to exports].—Omitted by s. 48, ibid. (w.e.f. 1-4-1990). [280ZD. Tax credit certificates in relation to increased production of certain goods].—Omitted by the s. 48, ibid. (w.e.f. 1-4-1990). [280ZE. Tax credit certificate scheme].—Omitted by s. 48, ibid. (w.e.f. 1-4-1990).
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