Section 67
Declaration not admissible in evidence against declarant. Repealed
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
About this Act
An Act to make provisions to deal with the problem of the Black money that is undisclosed foreign income and assets, the procedure for dealing with such income and assets and to provide for imposition of tax on any undisclosed foreign income and asset held outside India and for matters connected therewith or incidental thereto.
Notwithstanding anything
contained in any other law for the time being in force, nothing contained in any declaration made under
section 59 shall be admissible in evidence against the declarant for the purpose of any proceeding relating
to imposition of penalty, other than the penalty leviable under section 61, or for the purposes of
prosecution under the Income-tax Act or the Wealth-tax Act, 1957 (27 of 1957) or the Foreign Exchange
Management Act,1999 (42 of 1999) or the Companies Act, 2013 (18 of 2013) or the Customs Act, 1962
(52 of 1962) .