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Bar of limitation for imposing penalty.

Section 47 - Acts - PENALTIES - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Section 47 - 47. (1) No order imposing a penalty under this Chapter shall be passed after the expiry of a period of one year from th .....

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the basis of assessment of the undisclosed foreign income and asset as revised after giving effect to the order of the Commissioner (Appeals), the Appellate Tribunal, the High Court or the Supreme Court or order of revision under section 23 or sectio .....

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the Supreme Court is received by the Principal Chief Commissioner or the Chief Commissioner or the Principal Commissioner or the Commissioner or the order of revision under section 23 or section 24 is passed. (4) In computing the period of limitatio .....

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