Tax Management India. Com
                            Law and Practice: A Digital eBook ...
TMI - Tax Management India. Com
Case Laws Acts / Rules Notifications Circulars Tariff/ ITC HSN Forms Manuals News SMS Articles Highlights
        Home        
 
Extracts
Home List
← Previous Next →

Definitions.

Section 2 - Acts - PRELIMINARY - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Section 2 - 2. In this Act, unless the context otherwise requires,- (1) "Appellate Tribunal" means the Appellate Tribunal .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

undisclosed foreign income and assets, or any other sum of money, is payable under this Act and includes every person who is deemed to be an assessee in default under this Act; (3) "assessment" includes re-assessment; (4) "assessment .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t" means the Income-tax Act, 1961; (43 of 1961.) (7) "participant "means- (a) a partner in relation to a firm; or (b) a member in relation to an association of persons or body of individuals; (8) "prescribed" means prescribed .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ch business, whichever is earlier; (b) the period beginning with the date on which a new source of income comes into existence and ending with the date of closure of the business or the 31st day of March following the date on which such new source co .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

y 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 per .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s name or in respect of which he is a beneficial owner, and he has no explanation about the source of investment in such asset or the explanation given by him is in the opinion of the Assessing Officer unsatisfactory; (12) "undisclosed foreign i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 

Discussion Forum
what is new what is new
 


|| Home || About us || Feedback || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.