Declaration of undisclosed foreign asset.

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.... and Imposition of Tax Act, 2015<br>CHAPTER VI TAX COMPLIANCE FOR UNDISCLOSED FOREIGN INCOME AND ASSETS Declaration of undisclosed foreign asset. 59. Subject to the provisions of this Chapter....

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.... (a) for which he has failed to furnish a return under section 139 of the Income-tax Act; (b) which he has failed to disclose in a return of income furnished by him under the Income-tax Act b....