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Power of Board to issue directions, etc.

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Full Text of the Document

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....be issued so as to require that a particular case be disposed of in a particular manner. (2) Without prejudice to the generality of the foregoing power, the Board may, if it considers necessary or expedient so to do, for the purposes of this Scheme, including collection of revenue, issue from time to time, general or special orders in respect of any class of cases, setting forth directions or i....

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Full Text of the Document

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....date", "previous year" "prescribed" "undisclosed asset located outside India", "undisclosed foreign income" and "value of the asset"; (c) the provisions relating to eligibility and filing of declaration by an assessee in respect of undisclosed foreign income or undisclosed assets located outside India; (d) the provisions relating to the amount payable by the declarant, including ....

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Full Text of the Document

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.... claiming rectification, revision, set-off or relief in respect of completed assessments; (i) the provisions relating to grant of immunity from levy of tax, penalty and prosecution under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, subject to fulfilment of the conditions of the Scheme; (j) the provisions relating to cases to which the S....