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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 69: Exemption from wealth-tax in respect of assets specified in declaration
- Section 41: Penalty in relation to undisclosed foreign income and asset
- Section 87: Amendment of section 2 of Act 54 of 1963
- Section 48: Chapter not in derogation of any other law or any other provision of this Act
- Section 1: Short title, extent and commencement
Related Acts
* Only for reference.