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Amendment of assessment on appeal.

Section 27 - Acts - TAX MANAGEMENT - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Section 27 - 27. Where as a result of an appeal under section 15 or section 18, any change is made in the assessment of a body .....

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sessing Officer either to amend the assessment made or make a fresh assessment on any member of the body or association. Clause 27.-provides that where as a result of an appeal under clause 15 or clause 18, any change is made in the assessment of a b .....

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