TAX MANAGEMENT - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Chapter: III
TAX MANAGEMENT
Section 6	:	Tax Authorities. Clause 6. -provides that the Income-tax authorities specified in section 116 of the Income-tax Act, 1961 (hereafter referred....
Section 7	:	Change of incumbent. Clause 7. -provides that the tax authority who succeeds another authority as a result of change in jurisdiction or for any o....
Section 8	:	Powers regarding discovery and production of evidence. Clause 8. -relating to powers regarding discovery and production of evidence seeks to provide that the prescribed tax author....
Section 9	:	Proceedings before tax authorities to be judicial proceedings. Clause 9. -provides that any proceeding under this Act before a tax authority shall be deemed to be a judicial proceeding wi....
Section 10	:	Assessment. Clause 10.- relating to assessment, inter-alia , provides that for the purposes of making an assessment or reassessment unde....
Section 11	:	Time limit for completion of assessment and reassessment. Clause 11. -provides the time limit for completion of assessment and reassessment. It also provides that such time limit sha....
Section 12	:	Rectification of mistake. Clause 12. -relating to rectification of mistake, inter alia , provides that a tax authority may amend any order passed by i....
Section 13	:	Notice of demand. Clause 13. -provides that any sum payable in consequence of any order made under this Act shall be demanded by a tax authori....
Section 14	:	Direct assessment or recovery not barred. Clause 14.- provides that neither the direct assessment of the person on whose behalf or for whose benefit the undisclosed i....
Section 15	:	Appeals to the Commissioner (Appeals). Clause.-15 relates to appeals before the Commissioner (Appeals) and, inter alia , provides that any person may file an appea....
Section 16	:	Procedure to be followed in appeal. Clause 16.- relates to procedure to be followed in case of an appeal before the Commissioner (Appeals). It, inter alia , pro....
Section 17	:	Powers of Commissioner (Appeals). Clause 17.- relates to the powers of the Commissioner (Appeals) and, inter alia , provides that in case of an appeal before ....
Section 18	:	Appeals to Appellate Tribunal. Clause 18.- relates to appeal to the Appellate Tribunal and, inter alia, provides that any assessee aggrieved by an order pa....
Section 19	:	Appeal to High Court. Clause 19.- relates to appeal to the High Court and provides that an appeal shall lie to the High Court from every order pas....
Section 20	:	Case before High Court to be heard by not less than two Judges. Clause 20. -provides that an appeal filed before the High Court shall be heard by a Bench of not less than two Judges of the....
Section 21	:	Appeal to Supreme Court. Clause 21.- deals with appeal to the Supreme Court and provides that an appeal shall lie to the Supreme Court from any judgm....
Section 22	:	Hearing before Supreme Court. Clause 22. -relates to hearing before the Supreme Court and provides that the provisions of the Code of Civil Procedure, 190....
Section 23	:	Revision of orders prejudicial to revenue. Clause 23.- relates to revision of orders prejudicial to revenue and seeks to, inter alia, provide that the Principal Commis....
Section 24	:	Revision of other orders. Clause 24.- seeks to provide, inter alia, that the Principal Commissioner or the Commissioner may revise any order passed by....
Section 25	:	Tax to be paid pending appeal. Clause 25.- provides that notwithstanding any appeal preferred to the High Court or the Supreme Court, the tax shall be paid....
Section 26	:	Execution of order for costs awarded by Supreme Court. Clause 26. -provides that the High Court may, on petition made for the execution of the order in respect of the costs awarde....
Section 27	:	Amendment of assessment on appeal. Clause 27. -provides that where as a result of an appeal under clause 15 or clause 18, any change is made in the assessment ....
Section 28	:	Exclusion of time taken for obtaining copy. Clause 28. -provides that in computing the period of limitation prescribed for an appeal, the day on which the notice of the....
Section 29	:	Filing of appeal by tax authority. Clause 29. -inter alia, provides that the Board may, from time to time, issue orders, instructions or directions to other ta....
Section 30	:	Recovery of tax dues by Assessing Officer. Clause 30. -relating to recovery of tax dues by the Assessing Officer, inter alia, that any amount specified as payable in a....
Section 31	:	Recovery of tax dues by Tax Recovery Officer. Clause 31. -relating to recovery of tax dues by the Tax Recovery Officer seeks to, inter alia, provide that such officer may....
Section 32	:	Modes of recovery of tax dues. Clause 32. -inter alia, seeks to provide for the modes of recovery of tax dues by the Assessing Officer or the Tax Recovery ....
Section 33	:	Tax Recovery Officer by whom recovery of tax dues is to be effected. Clause 33. -relating to the Tax Recovery Officer by whom recovery of tax dues is to be effective, inter alia, provides as to....
Section 34	:	Recovery of tax dues in case of a company in liquidation. Clause 34. -relating to recovery of tax dues in case of a company in liquidation, inter alia, seeks to provide that the liqu....
Section 35	:	Liability of manager of a company. Clause 35.- relates to liability of manager of a company and, inter alia, provides that every person being a manager at any ....
Section 36	:	Joint and several liability of participants. Clause 36. -relates joint and several liabilities of participants. It, inter alia, seeks to provide that every person, being....
Section 37	:	Recovery through State Government. Clause 37.- relates to recovery through State Government. It seeks to provide that if the recovery of tax in any area has be....
Section 38	:	Recovery of tax dues in pursuance of agreements with foreign countries or specified territory. Clause 38.- relates to recovery of tax dues in pursuance of agreements with foreign countries or specified territories. It s....
Section 39	:	Recovery by suit or under other law not affected. Clause 39. -relates to recovery by suit or under other law not affected. It, inter alia, seeks to provide that the several m....
Section 40	:	Interest for default in furnishing return and payment or deferment of advance tax. Clause 40.- relates to interest for default in furnishing return and payment or deferment of advance tax. This clause seeks ....