https://www.taxtmi.com/acts?id=19940 Specified procedural, assessment, enforcement and recovery provisions of the Income-tax Act are applied to undisclosed foreign income and asset with necessary modifications so that references to income-tax are read as references to undisclosed foreign income and asset, thereby extending notices, information requisition, assessment machinery, penalty and prosecution mechanisms, and collection and recovery processes to that subject matter. en-us Fri, 03 Jul 2015 18:30:16 +0530 Tue, 11 Nov 2025 18:25:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19940 Specified procedural, assessment, enforcement and recovery provisions of the Income-tax Act are applied to undisclosed foreign income and asset with necessary modifications so that references to income-tax are read as references to undisclosed foreign income and asset, thereby extending notices, information requisition, assessment machinery, penalty and prosecution mechanisms, and collection and recovery processes to that subject matter. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:30:16 +0530 https://www.taxtmi.com/acts?id=19940