Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Section - 1 - Short title, extent and commencementSection - 2 - Definitions
Section - 3 - Charge of tax
Section - 4 - Scope of total undisclosed foreign income and asset
Section - 5 - Computation of total undisclosed foreign income and asset
Section - 6 - Tax authorities
Section - 7 - Change of incumbent
Section - 8 - Powers regarding discovery and production of evidence
Section - 9 - Proceedings before tax authorities to be judicial proceedings
Section - 10 - Assessment
Section - 11 - Time limit for completion of assessment and reassessment
Section - 12 - Rectification of mistake
Section - 13 - Notice of demand
Section - 14 - Direct assessment or recovery not barred
Section - 15 - Appeals to the Commissioner (Appeals)
Section - 16 - Procedure to be followed in appeal
Section - 17 - Powers of Commissioner (Appeals)
Section - 18 - Appeals to Appellate Tribunal
Section - 19 - Appeal to High Court
Section - 20 - Case before High Court to be heard by not less than two Judges
Section - 21 - Appeal to Supreme Court
Section - 22 - Hearing before Supreme Court
Section - 23 - Revision of orders prejudicial to revenue
Section - 24 - Revision of other orders
Section - 25 - Tax to be paid pending appeal
Section - 26 - Execution of order for costs awarded by Supreme Court
Section - 27 - Amendment of assessment on appeal
Section - 28 - Exclusion of time taken for obtaining copy
Section - 29 - Filing of appeal by tax authority
Section - 30 - Recovery of tax dues by Assessing Officer
Section - 31 - Recovery of tax dues by Tax Recovery Officer
Section - 32 - Modes of recovery of tax dues
Section - 33 - Tax Recovery Officer by whom recovery of tax dues is to be effected
Section - 34 - Recovery of tax dues in case of a company in liquidation
Section - 35 - Liability of manager of a company
Section - 36 - Joint and several liability of participants
Section - 37 - Recovery through State Government
Section - 38 - Recovery of tax dues in pursuance of agreements with foreign countries or specified territory
Section - 39 - Recovery by suit or under other law not affected
Section - 40 - Interest for default in furnishing return and payment or deferment of advance tax
Section - 41 - Penalty in relation to undisclosed foreign income and asset
Section - 42 - Penalty for failure to furnish return in relation to foreign income and asset
Section - 43 - Penalty for failure to furnish in return of income, an information or furnish inaccurate particulars about an asset (including financial interest in any entity) located outside India
Section - 44 - Penalty for default in payment of tax arrear
Section - 45 - Penalty for other defaults
Section - 46 - Procedure
Section - 47 - Bar of limitation for imposing penalty
Section - 48 - Chapter not in derogation of any other law or any other provision of this Act
Section - 49 - Punishment for failure to furnish return in relation to foreign income and asset
Section - 50 - Punishment for failure to furnish in return of income, any information about an asset (including financial interest in any entity) located outside India
Section - 51 - Punishment for wilful attempt to evade tax
Section - 52 - Punishment for false statement in verification
Section - 53 - Punishment for abetment
Section - 54 - Presumption as to culpable mental state
Section - 55 - Prosecution to be at instance of Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General or Principal Commissioner or Commissioner
Section - 56 - Offences by companies
Section - 57 - Proof of entries in records or documents
Section - 58 - Punishment for second and subsequent offences
Section - 59 - Declaration of undisclosed foreign asset
Section - 60 - Charge of tax
Section - 61 - Penalty
Section - 62 - Manner of declaration
Section - 63 - Time for payment of tax
Section - 64 - Undisclosed foreign asset declared not to be included in total income
Section - 65 - Undisclosed foreign asset declared not to affect finality of completed assessments
Section - 66 - Tax in respect of voluntarily disclosed asset not refundable
Section - 67 - Declaration not admissible in evidence against declarant
Section - 68 - Declaration by misrepresentation of facts to be void
Section - 69 - Exemption from wealth-tax in respect of assets specified in declaration
Section - 70 - Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act
Section - 71 - Chapter not to apply to certain persons
Section - 72 - Removal of doubts
Section - 73 - Agreement with foreign countries or specified territories
Section - 74 - Service of notice generally
Section - 75 - Authentication of notices and other documents
Section - 76 - Notice deemed to be valid in certain circumstances
Section - 77 - Appearance by approved valuer in certain matters
Section - 78 - Appearance by authorised representative
Section - 79 - Rounding off of income, value of asset and tax
Section - 80 - Congnizance of offences.
Section - 81 - Assessment not to be invalid on certain grounds
Section - 82 - Bar of suits in civil courts
Section - 83 - Income-tax papers to be available for purposes of this Act
Section - 84 - Application of provisions of Income-tax Act
Section - 85 - Power to make rules
Section - 86 - Power to remove difficulties
Section - 87 - Amendment of section 2 of Act 54 of 1963
Section - 88 - Amendment of Act of 15 of 2003
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