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Home Acts & Rules Other Direct Tax / Income Tax Rules Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 This

Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015

Rule 1 : Short title and commencement
Rule 2 : Definitions
Rule 3 : Fair market value
Rule 4 : Tax authorities
Rule 5 : Notice of demand
Rule 6 : Appeal to Commissioner (Appeals)
Rule 7 : Appeal to Appellate Tribunal
Rule 8 : Form of tax arrears
Rule 9 : Declaration of undisclosed asset located outside India under section 59
Rule 10 : Educational qualifications
Rule 11 : Authority in certain cases
Rule 12 : Rounding off of income, value of asset and tax.
Rule 13 : Payment of sum under sub-sections (2) or (5) of section 32.
Rule 14 : Service of notice, summons, requisition, order or any other communication under section 74.
Rule 15 : Approved valuer under section 77
 
 
 
 
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