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of <h1>Amendments to Black Money Rules 2016: New Procedures for Payment, Communication, and Valuer Registration u/ss 32, 74, 77.</h1> The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax (Amendment) Rules, 2016, issued by the Ministry of Finance, amend the 2015 rules to address undisclosed foreign income and assets. Key amendments include procedures for payment under section 32, specifying communication addresses under section 74, and guidelines for electronic communication. Additionally, it outlines the process for registering approved valuers under section 77, including application requirements and fees. The amendments aim to streamline the enforcement of tax obligations related to undisclosed foreign assets, enhancing compliance and administrative efficiency.
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