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Section 37 - 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
37. Recovery through State Government.-
If the recovery of tax in any area has been entrusted to a State Government under clause (1) of article 258 of the Constitution, the State Government may direct, with respect to that area or any part thereof, that tax shall be recovered therein with, and as an addition to, any municipal tax or local rate, by the same person and in the manner as the municipal tax or local rate is recovered.
Related Sections
- Section 64: Undisclosed foreign asset declared not to be included in total income
- 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 28: Exclusion of time taken for obtaining copy
- Section 81: Assessment not to be invalid on certain grounds
- Section 85: Power to make rules
Related Acts
* Only for reference.