Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015
Disciplinary jurisdiction: officer with jurisdiction over related proceedings is the designated authority for tax practitioner misconduct. The competent authority under clause (c) of sub section (4) of section 78 is the senior tax commissioner level officer who has jurisdiction over the ... Summary
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Disciplinary jurisdiction: officer with jurisdiction over related proceedings is the designated authority for tax practitioner misconduct.
The competent authority under clause (c) of sub section (4) of section 78 is the senior tax commissioner level officer who has jurisdiction over the proceedings connected with the alleged misconduct of the tax practitioner, thereby linking disciplinary authority to the officer already exercising jurisdiction in the related case.
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