The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
BMA — 88 धाराएँ व नियम | अधिकारिक पाठ
format_list_numbered88 धाराएँ
88 धाराएँ / नियम पाए गए
धारा2
Definitions
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धारा3
Charge of tax
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धारा4
Scope of total undisclosed foreign income and asset
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धारा5
Computation of total undisclosed foreign income and asset
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धारा6
Tax authorities
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धारा7
Change of incumbent
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धारा8
Powers regarding discovery and production of evidence
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धारा9
Proceedings before tax authorities to be judicial proceedings
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धारा10
Assessment
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धारा11
Time limit for completion of assessment and reassessment
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धारा12
Rectification of mistake
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धारा13
Notice of demand
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धारा14
Direct assessment or recovery not barred
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धारा15
Appeals to the Commissioner (Appeals)
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धारा16
Procedure to be followed in appeal
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धारा17
Powers of Commissioner (Appeals)
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धारा18
Appeals to Appellate Tribunal
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धारा19
Appeal to High Court
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धारा20
Case before High Court to be heard by not less than two Judges
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धारा21
Appeal to Supreme Court
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धारा22
Hearing before Supreme Court
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धारा23
Revision of orders prejudicial to revenue
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धारा24
Revision of other orders
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धारा25
Tax to be paid pending appeal
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धारा26
Execution of order for costs awarded by Supreme Court
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धारा27
Amendment of assessment on appeal
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धारा28
Exclusion of time taken for obtaining copy
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धारा29
Filing of appeal by tax authority
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धारा30
Recovery of tax dues by Assessing Officer
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धारा31
Recovery of tax dues by Tax Recovery Officer
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धारा32
Modes of recovery of tax dues
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धारा33
Tax Recovery Officer by whom recovery of tax dues is to be effected
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धारा34
Recovery of tax dues in case of a company in liquidation
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धारा35
Liability of manager of a company
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धारा36
Joint and several liability of participants
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धारा37
Recovery through State Government
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धारा38
Recovery of tax dues in pursuance of agreements with foreign countries or specified territory
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धारा39
Recovery by suit or under other law not affected
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धारा40
Interest for default in furnishing return and payment or deferment of advance tax
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धारा41
Penalty in relation to undisclosed foreign income and asset
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धारा42
Penalty for failure to furnish return in relation to foreign income and asset
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धारा43
Penalty for failure to furnish in return of income, an information or furnish inaccurate particulars about an asset (including financial interest in any entity) located outside India
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धारा44
Penalty for default in payment of tax arrear
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धारा45
Penalty for other defaults
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धारा46
Procedure
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धारा47
Bar of limitation for imposing penalty
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धारा48
Chapter not in derogation of any other law or any other provision of this Act
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धारा49
Punishment for failure to furnish return in relation to foreign income and asset
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धारा50
Punishment for failure to furnish in return of income, any information about an asset (including financial interest in any entity) located outside India
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धारा51
Punishment for wilful attempt to evade tax
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धारा52
Punishment for false statement in verification
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धारा53
Punishment for abetment
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धारा54
Presumption as to culpable mental state
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धारा55
Prosecution to be at instance of Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner
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धारा56
Offences by companies
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धारा57
Proof of entries in records or documents
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धारा58
Punishment for second and subsequent offences
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धारा59
Declaration of undisclosed foreign asset
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धारा60
Charge of tax
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धारा61
Penalty
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धारा62
Manner of declaration
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धारा63
Time for payment of tax
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धारा64
Undisclosed foreign asset declared not to be included in total income
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धारा65
Undisclosed foreign asset declared not to affect finality of completed assessments
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धारा66
Tax in respect of voluntarily disclosed asset not refundable
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धारा67
Declaration not admissible in evidence against declarant
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धारा68
Declaration by misrepresentation of facts to be void
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धारा69
Exemption from wealth-tax in respect of assets specified in declaration
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धारा70
Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act
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धारा71
Chapter not to apply to certain persons
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धारा72
Removal of doubts
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धारा73
Agreement with foreign countries or specified territories
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धारा74
Service of notice generally
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धारा75
Authentication of notices and other documents
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धारा76
Notice deemed to be valid in certain circumstances
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धारा77
Appearance by approved valuer in certain matters
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धारा78
Appearance by authorised representative
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धारा79
Rounding off of income, value of asset and tax
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धारा80
Congnizance of offences
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धारा81
Assessment not to be invalid on certain grounds
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धारा82
Bar of suits in civil courts
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धारा83
Income-tax papers to be available for purposes of this Act