Application of Code of Criminal Procedure, 1973 to proceedings before Special Court [Section 280D] :

(1) The provisions of the Code of Criminal Procedure, 1973, including the provisions regarding bails and bonds, would apply to proceedings before a Special Court, unless otherwise provided under the Income-tax Act, 1961.

(2) The person conducting the prosecution before the Special Court shall be deemed to be a Public Prosecutor.

(3) The Central Government may also appoint a Special Public Prosecutor for any case or class or group of cases.

(4) A person shall be qualified for appointment as a Public Prosecutor or a Special Public Prosecutor only if he has been in practice as an advocate for at least seven years, requiring special knowledge of law.

(5) Every person appointed as Public Prosecutor or Special Public Prosecutor under this section shall be deemed to be a Public Prosecutor within the meaning of section 2(u) of the Code of Criminal Procedure, 1973. The provisions of the Code of Criminal Procedure, 1973, would have effect accordingly.