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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
Related Acts
- National Institutes of Technology, Science Education and Research (Amendment) Act, 2017
- Central Educational Institutions (Reservation in Teachers Cadre) Act, 2019
- Institute of Teaching and Research in Ayurveda Act, 2020
- National Bank for Agriculture and Rural Development (Amendment) Act, 2017
- Repealing and Amending Act, 2017
* Only for reference.