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of <h1>Section 39: Government Can Pursue Tax Arrears Using Various Laws, Despite Existing Recovery Processes Under 2015 Black Money Act.</h1> Section 39 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, states that the methods of recovery outlined in the chapter do not affect other existing laws related to recovering government debts or the government's right to file a lawsuit for tax arrears. It permits the Assessing Officer or the government to use any applicable law or initiate a lawsuit for recovering tax arrears, even if recovery is already underway through methods specified in the chapter.
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