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Penalty for default in payment of tax arrear.

Section 44 - Acts - PENALTIES - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Section 44 - 44. (1) Every person who is an assessee in default, or an assessee deemed to be in default, as the case may be, in maki .....

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of the fact that before the levy of such penalty he has paid the tax. Clause 44.-relates to This clause seeks to provide that every person who is an assessee in default, or an assessee deemed to be in default in respect of payment of tax, and in cas .....

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