Income Tax Act 1947 · 2020 Revised Edition · Part 20 · Offences and Penalties
104. Admissibility of certain statements and documents as evidence
Feedback & supportLast amended by an amending law of 2023. 2 amendments in all.
Statements made or documents produced by or on behalf of any person are not inadmissible in evidence against the person in any proceedings to which this section applies by reason only that the person was or may have been induced to make the statements or produce the documents by any inducement or promise lawfully given or made by a person having any official duty under, or being employed in the administration of, this Act.
This section applies to any proceedings against the person in question —
under section 37L, 37M, 37S, 95, 96 or 96A; or
for the recovery of any sum due from the person, whether by way of tax or penalty.