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Charge of tax.

Section 3 - Acts - BASIS OF CHARGE - Other Direct Tax / Income Tax - Section 3 - CHAPTER II BASIS OF CHARGE 3. (1) There shall be charged on every assessee for every assessment year commencing on or after the 1st day of April, 2016, subject to the pr .....

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ged to tax on its value in the previous year in which such asset comes to the notice of the Assessing Officer. (2) For the purposes of this section "value of an undisclosed asset" means the fair market value of an asset (including financial .....

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