https://www.taxtmi.com/acts?id=19916 A special 30% tax applies to undisclosed foreign assets declared under the statute's disclosure mechanism, calculated on the asset's value as measured on the Act's commencement date and overriding general Income-tax and Finance Act provisions. en-us Fri, 03 Jul 2015 18:22:24 +0530 Wed, 05 Nov 2025 17:19:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19916 A special 30% tax applies to undisclosed foreign assets declared under the statute's disclosure mechanism, calculated on the asset's value as measured on the Act's commencement date and overriding general Income-tax and Finance Act provisions. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:22:24 +0530 https://www.taxtmi.com/acts?id=19916