Amended and updated notes on section 280D of Income Tax Act 1961 as amended by the Finance Act 2022 and Income-tax Rules, 1962. Detail discussion on provisions and rules related to Application of Code of Criminal Procedure, 1973 to proceedings before Special Court(SC).
Chapter XXII (Sections 275A to 280D) of the Income Tax Act 1961 deals with the provisions related to offences and prosecutions. Section 280D of IT Act 1961 provides for Application of Code of Criminal Procedure, 1973 to proceedings before Special Court.
Recently, we have discussed in detail section 280C (Trial of offences as summons case) of IT Act 1961. Today, we learn the provisions of section 280D of Income-tax Act 1961. The amended provision of section 280D is effective for financial year 2022-23 relevant to the assessment year 2023-24.
In this article, you will learn detail of the provisions of section 280D of the Income Tax Act, 1961 Bare Act read with the Income-tax Rules, 1962 as provided by Ministry of Law and Justice, Government of India.
Section-280D: Application of Code of Criminal Procedure, 1973 to proceedings before Special Court
Section 280D(1) of Income Tax Act
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.
Section 280D(2) of Income Tax Act
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.
Section 280D(3) of Income Tax Act
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.