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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 43: Penalty for failure to furnish in return of income, an information or furnish inaccurate particulars about an asset (including financial interest in any entity) located outside India
- Section 59: Declaration of undisclosed foreign asset
- Section 57: Proof of entries in records of documents
- Section 61: Penalty
- Section 29: Filing of appeal by tax authority
Related Acts
* Only for reference.