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Home Acts & Rules Direct Taxes Acts Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 Chapters List Chapter I PRELIMINARY This
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Section 2 - Definitions. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Extract

..... f 1961.) in the previous year, who was resident in India either in the previous year to which the income referred to in section 4 relates; or in the previous year in which the undisclosed asset located outside India was acquired: Provided that the previous year, in case of acquisition of undisclosed asset outside India, shall be determined without giving effect to the provisions of clause (c) of section 72;] (3) "assessment" includes re-assessment; (4) "assessment year" means .....

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Section 2 - Definitions. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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..... ce, whichever is earlier; (c) the period beginning with the 1st day of the financial year and ending with the date of discontinuance of the business other than business referred to in clause (b) or dissolution of an unincorporated body or liquidation of a company, as the case may be; or (d) the period of twelve months commencing on the 1st day of April of the relevant year in any other case, and which immediately precedes the assessment year. (10) "resident" means a person who is resid .....

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Section 2 - Definitions. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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..... expressions used herein but not defined and defined in the Income-tax Act shall have the meanings respectively assigned to them in that Act. ********* Notes 1. Substituted vide FINANCE (NO. 2) ACT, 2019 w.e.f. 01-07-2015 before it was read as "(2) "assessee" means a person, being a resident other than not ordinarily resident in India within the meaning of clause (6) of section 6 of the Income-tax Act, by whom tax in respect of undisclosed foreign income and assets, or any other su .....

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Section 2 - Definitions. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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