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Section 70 - 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
70. Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act.-
The provisions of Chapter XV of the Income-tax Act relating to liability in special cases and of section 189 of that Act or of Chapter V of the Wealth-tax Act, 1957 (27 of 1957) relating to liability to assessment in special cases shall, so far as may be, apply in relation to proceedings under this Chapter as they apply in relation to proceedings under the Income-tax Act or, as the case may be, the Wealth-tax Act.
Related Sections
- Section 34: Recovery of tax dues in case of a company in liquidation
- Section 29: Filing of appeal by tax authority
- Section 82: Bar of suits in civil courts
- Section 18: Appeals to Appellate Tribunal
- Section 38: Recovery of tax dues in pursuance of agreements with foreign countries or specified territory
Related Acts
- Jammu and Kashmir Reorganisation Act, 2019
- National Commission for Allied and Healthcare Professions Act, 2021
- Farmers Produce Trade and Commerce (Promotion and Facilitation) Act, 2020
- Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Export, Transport, Sale, Distribution, Storage and Advertisement) Act, 2019
- Indian Institutes of Information Technology (Amendment) Act, 2017
* Only for reference.