Undisclosed foreign asset declared not to affect finality of completed assessments.

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..... reign Income and Assets) and Imposition of Tax Act, 2015 - Act-Rules - Undisclosed foreign asset declared not to affect finality of completed assessments. 65. The declarant shall not be entitled .....

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..... ntitled, in respect of undisclosed asset located outside India declared or any amount of tax paid thereon, to reopen any assessment or reassessment made under the Income-tax Act or the Wealth-tax Act, .....

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