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Rounding off of income, value of asset and tax.

Section 79 - Acts - GENERAL PROVISIONS - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 - Section 79 - 79. (1) The amount of undisclosed foreign income and asset computed in accordance with this Act shall be round .....

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(2), shall be such as may be prescribed. Clause 79.-relates to The said clause seeks to provide that the amount of undisclosed foreign income and asset computed in accordance with this Act shall be rounded off to the nearest multiple of one hundred r .....

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