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Section 13 - 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
13. Notice of demand.-
Any sum payable in consequence of any order made under this Act shall be demanded by a tax authority by serving upon the assessee a notice of demand in such form and manner as may be prescribed.
Related Sections
- Section 52: Punishment for false statement in verification
- Section 78: Appearance by authorised representative
- Section 43: 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
- Section 37: Recovery through State Government
- Section 31: Recovery of tax dues by Tax Recovery Officer
Related Acts
* Only for reference.