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Chapter not to apply to certain persons.

Section 71 - Acts - TAX COMPLIANCE FOR UNDISCLOSED FOREIGN INCOME AND ASSETS - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Section 71 - 71. The provisions of this Chapter shall not apply- (a) to any person in .....

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on 9 or section 12A of the said Act do not apply, has not been revoked on the report of the Advisory Board under section 8 of the said Act or before the receipt of the report of the Advisory Board; or (ii) such order of detention, being an order to w .....

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ection (2) of section 9, of the said Act; or (iii) such order of detention, being an order to which the provisions of section 12A of the said Act apply, has not been revoked before the expiry of the time for, or on the basis of, the first review unde .....

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tion; (b) in relation to prosecution for any offence punishable under Chapter IX or Chapter XVII of the Indian Penal Code (45 of 1860), the Narcotic Drugs and Psychotropic Substances Act, 1985 (61 of 1985), the Unlawful Activities (Prevention) Act, 1 .....

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ed asset located outside India which has been acquired from income chargeable to tax under the Income-tax Act for any previous year relevant to an assessment year prior to the assessment year beginning on the 1st day of April, 2016- (i) where a notic .....

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search has been conducted under section 132 or requisition has been made under section 132A or a survey has been carried out under section 133A of the Income-tax Act in a previous year and a notice under sub-section (2) of section 143 for the assessm .....

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