Appeal to Supreme Court
An appeal shall lie to the Supreme Court from any judgment of the High Court delivered under section 19 which the High Court certifies to be a fit case for appeal to the Supreme Court.
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Section 1 – Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
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Short title, extent and commencement (1) This Act may be called the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.…
Section 2 – Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
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Definitions In this Act, unless the context otherwise requires,— (1) “Appellate Tribunal” means the Appellate Tribunal constituted under section 252 of the Income-tax Act;…
Section 4 – Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
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Scope of total undisclosed foreign income and asset (1) Subject to the provisions of this Act, the total undisclosed foreign income and asset of any…