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of <h1>Section 15: How to Appeal Tax Assessments on Undisclosed Foreign Income Under Black Money Act 2015</h1> Section 15 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, outlines the process for appealing to the Commissioner (Appeals). Individuals can appeal if they object to tax assessments on undisclosed foreign income, penalties, or rectification orders. Appeals must be filed in a prescribed form with a fee within 30 days of receiving the relevant notice. The Commissioner may accept late appeals if justified and not exceeding one year. The Commissioner will hear the appeal and may pass orders, including enhancing assessments or penalties, after giving the appellant a chance to be heard.
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