Section 8, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26-YS2]

As at 6 September 2026. In force from 25 April 2015 by S.O. 582(E) [N12-GSP].

In Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [A11-J4N]. This text from 25 April 2015. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 8, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26-YS2]. Machine: S26-YS2.

8. Powers of Assessing Officer.—(1) The Assessing Officer may, for the purpose of ascertaining whether the provisions of this Act or the rules made thereunder are being complied with, at all reasonable times enter any premises where the deduction of tax at source is carried on, inspect any assessment found therein, and require the production of any record or register maintained under this Act. (2) The Assessing Officer may seize any assessment in respect of which he has reason to believe that an offence under this Act has been committed. (3) The provisions of the Code of Criminal Procedure, 1973 (2 of 1974) shall, so far as may be, apply to any search or seizure under this section.

Defined terms in this text (1)

Assessing Officer: Section 2, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26YKP] (In this Act, unless the context otherwise requires,—): "Assessing Officer" means the officer vested with the relevant jurisdiction by virtue of directions or orders issued under this Act

Assessing Officer: 8 more definitions.

Made under this section, or naming it (0)

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Cited by (0)

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Not held (0)

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Duties published under this section (0)

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