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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 VI TAX COMPLIANCE FOR UNDISCLOSED FOREIGN INCOME AND ASSETS This
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Section 69 - Exemption from wealth-tax in respect of assets specified in declaration - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Extract

..... Exemption from wealth-tax in respect of assets specified in declaration 69. (1) Where the undisclosed asset located outside India is represented by cash (including bank deposits), bullion or any other assets specified in the declaration made under section 59- (a) in respect of which the declarant has failed to furnish a return under section 14 of the Wealth-tax Act, 1957 (27 of 1957) for the assessment year commencing on or before the 1st day of April, 2015; or (b) which have not been shown in t .....

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Section 69 - Exemption from wealth-tax in respect of assets specified in declaration - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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