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Assessment.

Section 10 - Acts - TAX MANAGEMENT - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Section 10 - 10. (1) For the purposes of making an assessment or reassessment under this Act, the Assessing Officer may, on rec .....

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pecified to produce or cause to be produced such accounts or documents or evidence as the Assessing Officer may require for the purposes of this Act and may, from time to time, serve further notices requiring the production of such other accounts or .....

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cial year or years. (3) The Assessing Officer, after considering such accounts, documents or evidence, as he has obtained under sub-section (1), and after taking into account any relevant material which he has gathered, under sub-section (2) and any .....

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(1), the Assessing Officer shall, after taking into account all the relevant material which he has gathered and after giving the assessee an opportunity of being heard, make the assessment of undisclosed foreign income and asset to the best of his j .....

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an income-tax authority under the Income-tax Act or any other authority under any law for the time being in force or on coming of any information to his notice, serve a notice on any person requiring him to produce or cause to be produced, on a date .....

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