Section 28 – Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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

xclusion of time taken for obtaining copy

In computing the period of limitation prescribed for an appeal under this Act, the day on which the notice of the order was served upon the assessee without serving a copy of the order, the time taken for obtaining a copy of such order, shall be excluded.

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Section 1 – Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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

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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

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

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

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

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Charge of tax (1) There shall be charged on every assessee for every assessment year commencing on or after the 1st day of April, 2016,…

Section 4 – Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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

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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…

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