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1 | 24-Dec-2024
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
PRELIMINARY
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2 | 24-Dec-2024
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Definitions
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3 | 24-Dec-2024
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Charge of tax
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4 | 24-Dec-2024
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Scope of total undisclosed foreign income and asset
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5 | 24-Dec-2024
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Computation of total undisclosed foreign income and asset
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6 | 24-Dec-2024
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Tax Authorities
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7 | 24-Dec-2024
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Change of incumbent
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8 | 24-Dec-2024
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Powers regarding discovery and production of evidence
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9 | 24-Dec-2024
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Proceedings before tax authorities to be judicial proceedings
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10 | 24-Dec-2024
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Assessment
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11 | 24-Dec-2024
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Time limit for completion of assessment and reassessment
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12 | 24-Dec-2024
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Rectification of mistake
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13 | 24-Dec-2024
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Notice of demand
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14 | 24-Dec-2024
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Direct assessment or recovery not barred
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15 | 24-Dec-2024
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Appeals to the Commissioner (Appeals)
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16 | 24-Dec-2024
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Procedure to be followed in appeal
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17 | 24-Dec-2024
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Powers of Commissioner (Appeals)
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18 | 24-Dec-2024
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Appeals to Appellate Tribunal
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19 | 24-Dec-2024
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Appeal to High Court
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20 | 24-Dec-2024
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Case before High Court to be heard by not less than two Judges