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Section 81 - 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
81. Assessment not to be invalid on certain grounds.-
No assessment, notice, summons or other proceedings, made or issued or taken or purported to have been made or issued or taken in pursuance of any of the provisions of this Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such assessment, notice, summons or other proceeding if such assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act.
Related Sections
- Section 49: Punishment for failure to furnish return in relation to foreign income and asset
- Section 33: Tax Recovery Officer by whom recovery of tax dues is to be effected
- Section 41: Penalty in relation to undisclosed foreign income and asset
- Section 7: Change of incumbent
- Section 66: Tax in respect of voluntarily disclosed asset not refundable
Related Acts
* Only for reference.