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Section 1 - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Chapter I
Preliminary
1. Short title, extent and commencement.-
(1) This Act may be called the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
(2) It extends to the whole of India.
(3) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 2016.
Related Sections
- Section 70: Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act
- Section 35: Liability of manager of a company
- Section 37: Recovery through State Government
- Section 52: Punishment for false statement in verification
- Section 79: Rounding off of income, value of asset and tax
Related Acts
* Only for reference.