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Section 48 - 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 V
Offences and Prosecutions
48. Chapter not in derogation of any other law or any other provision of this Act.-
(1) The provisions of this Chapter shall be in addition to, and not in derogation of, the provisions of any other law providing for prosecution for offences thereunder.
(2) The provisions of this Chapter shall be independent of any order under this Act that may be made, or has not been made, on any person and it shall be no defence that the order has not been made on account of time limitation or for any other reason.
Related Sections
- Section 9: Proceedings before tax authorities to be judicial proceedings
- Section 46: Procedure
- Section 88: Amendment of Act of 15 of 2003
- 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 79: Rounding off of income, value of asset and tax
Related Acts
* Only for reference.