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

88 sections · 7 chapters

- Section 1 Short title, extent and commencement.
- Section 2 Definitions.

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

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

Chapter VII

GENERAL PROVISIONS

Sections in this chapter

Section 73 — Agreement with foreign countries or specified territories.
Section 74 — Service of notice generally.
Section 75 — Authentication of notices and other documents.
Section 76 — Notice deemed to be valid in certain circumstances.
Section 77 — Appearance by approved valuer in certain matters.
Section 78 — Appearance by authorised representative.
Section 79 — Rounding off of income, value of asset and tax.
Section 80 — Congnizance of offences.
Section 81 — Assessment not to be invalid on certain grounds.
Section 82 — Bar of suits in civil courts.
Section 83 — Income-tax papers to be available for purposes of this Act.
Section 84 — Application of provisions of Income-tax Act.
Section 85 — Power to make rules.
Section 86 — Power to remove difficulties.
Section 87 — Amendment of section 2 of Act 54 of 1963.
Section 88 — Amendment of Act of 15 of 2003.