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

Section 65 - Acts - TAX COMPLIANCE FOR UNDISCLOSED FOREIGN INCOME AND ASSETS - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Section 65 - 65. The declarant shall not be entitled, in respect of undisclosed asset .....

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ding in relation to any such assessment or reassessment. Clause 65.-provides that the declarant shall not be entitled, in respect of undisclosed asset located outside India declared or any amount of tax paid thereon, to reopen any assessment or reass .....

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