Application of Income tax assessment provisions extended to the Black Money Act, bringing additional procedural rules into force. The amendment substitutes the list of Income tax Act provisions incorporated into the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 to include an additional Income tax provision concerning assessment procedures, making that provision applicable to the Black Money Act with necessary modifications and effect from a specified commencement date.
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.
Application of Income tax assessment provisions extended to the Black Money Act, bringing additional procedural rules into force.
The amendment substitutes the list of Income tax Act provisions incorporated into the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 to include an additional Income tax provision concerning assessment procedures, making that provision applicable to the Black Money Act with necessary modifications and effect from a specified commencement date.
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