Section 9: Proceedings before tax authorities to be judicial proceedings

Q: What does Section 9 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) deal with?

Section 9 BMA pertains to "Proceedings before tax authorities to be judicial proceedings". It is part of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, a legislation enacted by the Parliament of India. Section 9 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs proceedings before tax authorities to be judicial proceedings. As verified on 19 May 2026.

Q: Is Section 9 BMA still in force?

Yes, Section 9 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 is currently in force across the Republic of India.

Q: What is धारा 9 BMA?

धारा 9 BMA is the Devanagari Hindi reference for Section 9 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. Section 9 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs proceedings before tax authorities to be judicial proceedings. As verified on 19 May 2026.

Q: What is Dhara 9 BMA?

Dhara 9 BMA is the Roman Hindi reference for Section 9 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. "Dhara" means "Section" in Hindi. Section 9 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs proceedings before tax authorities to be judicial proceedings. As verified on 19 May 2026.

Q: How to cite Section 9 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?

Cite as: "Section 9, The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA)" in legal briefs. For academic writing, use the BlueBook format: The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, § 9 (India).

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Wednesday, 20 May 2026

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Section 9 BMA (The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015): Proceedings before tax authorities to be judicial proceedings | Law on Tips | Law on Tips

Table of Contents

The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Chapter IIIT — ax management

Section 9

Proceedings before tax authorities to be judicial proceedings

(1)

Any proceeding under this Act before a tax authority shall be deemed to be a judicial proceeding within the meaning of section 193 and section 228 and for the purposes of section 196 of the Indian Penal Code (45 of 1860).

(2)

Every tax authority shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973 (2 of 1974).