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Section 7 - 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
7. Change of incumbent.-
(1) The tax authority who succeeds another authority as a result of change in jurisdiction or for any other reason, shall continue the proceedings from the stage at which it was left by his predecessor.
(2) The assessee in such a case may be given an opportunity of being heard, if he so requests in writing, before passing any order in his case.
Related Sections
- Section 86: Power to remove difficulties
- Section 40: Interest for default in furnishing return and payment or deferment of advance tax
- Section 44: Penalty for default in payment of tax arrear
- 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 57: Proof of entries in records of documents
Related Acts
* Only for reference.