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🚀 New: Section-Wise Filter ✕

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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Tax compliance for undisclosed foreign income and assets excludes certain detained, prosecuted, notified persons and specified prior-year assets.</h1> Section 71 exempts certain persons from the Chapter on undisclosed foreign income and assets: those subject to specified detention orders under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act while such orders remain effective or unrevoked; persons prosecuted for listed serious offences; persons notified under the Special Court for securities offences; and cases involving undisclosed foreign assets acquired from income chargeable to tax for years before the assessment year beginning 1 April 2016 where assessment or investigatory proceedings are pending, notice periods remain open after searches/requisitions/surveys, or information has been received under tax information exchange agreements. 'Asset' includes bank accounts.

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