Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Declaring and paying tax on undisclosed foreign assets cannot reopen completed Income-tax or Wealth-tax assessments or provide relief</h1> A person who declares an undisclosed asset located outside India or pays tax on such asset under the Act cannot reopen any assessment or reassessment made under the Income-tax Act or the Wealth-tax Act, 1957, nor can they seek set-off or relief in any appeal, reference, or other proceeding arising from those assessments or reassessments; the declaration and tax payment do not permit challenging or altering the finality of completed assessments.
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