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Direct Taxes
Home Acts & Rules Direct Taxes Acts Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 Chapter V = OFFENCES AND PROSECUTIONS Chapters List This

OFFENCES AND PROSECUTIONS - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Chapter: V
OFFENCES AND PROSECUTIONS
Section 48 : Chapter not in derogation of any other law or any other provision of this Act.

       Clause 48.-provides that Chapter IV shall be in addition to and not in derogation of any other law providing for prosecution ....
Section 49 : Punishment for failure to furnish return in relation to foreign income and asset.

       Clause 49.-relates to punishment for failure to furnish returns in relation to foreign income and asset. This clause seeks to....
Section 50 : Punishment for failure to furnish in return of income, any information about an asset (including financial interest in any entity) located outside India.

       Clause 50.-relates to punishment for failure to furnish in return of income, any information about an asset (including financ....
Section 51 : Punishment for wilful attempt to evade tax.

       Clause 51.-relates to punishment for wilful attempt to evade tax. This clause seeks to provide that if a person, being a resi....
Section 52 : Punishment for false statement in verification.

       Clause 52.-relates to punishment for false statement in verification. This clause seeks to provide that if a person, makes a ....
Section 53 : Punishment for abetment.

       Clause 53.-relates to punishment for abetment. This clause seeks to provide that if a person abets or induces in any manner a....
Section 54 : Presumption as to culpable mental state.

       Clause 54.-relates to presumption as to culpable mental state. This clause seeks to provide that in any prosecution for any o....
Section 55 : Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner.

       Clause 55.-provides for prosecution to be at the instance of the Principal Chief Commissioner or the Chief Commissioner or th....
Section 56 : Offences by companies.

       Clause 56.-relates to offences by companies. In respect of any such offence, this clause seeks to provide that the company as....
Section 57 : Proof of entries in records or documents.

       Clause 57.-relates to proof of entries in records or documents. This clause seeks to provide that the entries in the records,....
Section 58 : Punishment for second and subsequent offences.

       Clause 58.-relates to punishment for second and subsequent offences. This clause seeks to provide that if any person convicte....
 
 

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