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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 45 - Penalty for other defaults. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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..... Penalty for other defaults. 45. (1) A person shall be liable to a penalty if he has, without reasonable cause, failed to- (a) answer any question put to him by a tax authority in the exercise of its powers under this Act; (b) sign any statement made .....

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Section 45 - Penalty for other defaults. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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