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of <h1>Section 18 of Black Money Act: Appeal Process and Deadlines for Undisclosed Foreign Income and Assets Explained</h1> Section 18 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, outlines the process for appeals to the Appellate Tribunal. An assessee or the Principal Commissioner/Commissioner can appeal against orders from the Commissioner (Appeals) or other authorities under this Act. Appeals must be filed within sixty days of order communication, with a provision for cross-objections within thirty days. The Tribunal can admit late appeals or cross-objections if justified, provided the delay is under one year. Appeals must be filed in a prescribed form, and the Tribunal follows similar procedures as under the Income-tax Act.
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