Notification in respect of assigning jurisdiction to Commissioner (Appeals) under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BM Act)- reg. - F. No. 279/Misc./M-44/2018-ITJ - Income Tax Act, 1961
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Jurisdiction under Black Money Act assigned to specific Commissioners (Appeals); regions must issue notifications and forward copies. CB: Designation of specific Commissioners (Appeals) to exercise appellate jurisdiction under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 for each CCA region; an additional Commissioner (Appeals) in Delhi is authorized to handle appeals relating to international taxation under the BM Act. Pr.CCIT offices must issue the required notifications and forward copies to the Board for record.
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.
Jurisdiction under Black Money Act assigned to specific Commissioners (Appeals); regions must issue notifications and forward copies.
CB: Designation of specific Commissioners (Appeals) to exercise appellate jurisdiction under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 for each CCA region; an additional Commissioner (Appeals) in Delhi is authorized to handle appeals relating to international taxation under the BM Act. Pr.CCIT offices must issue the required notifications and forward copies to the Board for record.
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