Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

CHAPTER V

OFFENCES AND PROSECUTIONS

Chapter not in derogation of any other law or any other provision of this Act.

48. (1) The provisions of this Chapter shall be in addition to, and not in derogation of, the provisions of any other law providing for prosecution for offences thereunder.

(2) The provisions of this Chapter shall be independent of any order under this Act that may be made, or has not been made, on any person and it shall be no defence that the order has not been made on account of time limitation or for any other reason.