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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 70: Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act
- Section 45: Penalty for other defaults
- Section 78: Appearance by authorised representative
- Section 61: Penalty
- Section 65: Undisclosed foreign asset declared not to affect finality of completed assessments
Related Acts
* Only for reference.