Section 14 – Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Nothing in this Chapter shall prevent either the direct assessment of the person on whose behalf or for whose benefit the undisclosed income from a source located outside India is receivable or undisclosed asset located outside India is held, or the recovery from such person of the tax or any other sum of money payable in respect of such income and asset.