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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 IV PENALTIES This
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Section 47 - Bar of limitation for imposing penalty. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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..... ection 46. (2) An order imposing, or dropping the proceedings for imposition of, penalty under this Chapter may be revised, or revived, as the case may be, on the basis of assessment of the undisclosed foreign income and asset as revised after giving .....

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Section 47 - Bar of limitation for imposing penalty. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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..... r or the Principal Commissioner or the Commissioner or the order of revision under section 23 or section 24 is passed. (4) In computing the period of limitation for the purposes of this section, the following time or period shall not be included- (a) .....

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Section 47 - Bar of limitation for imposing penalty. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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