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Section 83 - 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
83. Income-tax papers to be available for purposes of this Act.-
Notwithstanding anything contained in the Income-tax Act, all information contained in any statement or return made or furnished under the provisions of that Act or obtained or collected for the purposes of the said Act may be used for the purposes of this Act.
Related Sections
- Section 28: Exclusion of time taken for obtaining copy
- Section 54: Presumption as to culpable mental state
- Section 50: Punishment for failure to furnish in return of income, any information about an asset (including financial interest in any entity) located outside India
- Section 4: Scope of total undisclosed foreign income and asset
- Section 17: Powers of Commissioner (Appeals)
Related Acts
* Only for reference.