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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 71 - Chapter not to apply to certain persons. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Extract

..... t or before the receipt of the report of the Advisory Board; or (ii) such order of detention, being an order to which the provisions of section 9 of the said Act apply, has not been revoked before the expiry of the time for, or on the basis of, the review under sub-section (3) of section 9, or on the report of the Advisory Board under section 8, read with sub-section (2) of section 9, of the said Act; or (iii) such order of detention, being an order to which the provisions of section 12A of the .....

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Section 71 - Chapter not to apply to certain persons. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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..... ant to an assessment year prior to the assessment year beginning on the 1st day of April, 2016- (i) where a notice under section 142 or sub-section (2) of section 143 or section 148 or section 153A or section 153C of the Income-tax Act has been issued in respect of such assessment year and the proceeding is pending before the Assessing Officer; or (ii) where a search has been conducted under section 132 or requisition has been made under section 132A or a survey has been carried out under sectio .....

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Section 71 - Chapter not to apply to certain persons. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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