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Section 27 - 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
27. Amendment of assessment on appeal.-
Where as a result of an appeal under section 15 or section 18, any change is made in the assessment of a body of individuals or an association of persons or an order for new assessment of a body of individuals or an association of persons is made, the Commissioner (Appeals) or the Appellate Tribunal, as the case may be, shall pass an order authorising the Assessing Officer either to amend the assessment made or make a fresh assessment on any member of the body or association.
Related Sections
- Section 26: Execution of order for costs awarded by Supreme Court
- Section 86: Power to remove difficulties
- Section 77: Appearance by approved valuer in certain matters
- Section 87: Amendment of section 2 of Act 54 of 1963
- Section 50: Punishment for failure to furnish in return of income, any information about an asset (including financial interest in any entity) located outside India
Related Acts
* Only for reference.