Section 21, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26-Z6X]

As at 7 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 21, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26-Z6X]. Machine: S26-Z6X.

21. Maintenance of records and furnishing of returns.—(1) Every assessee shall maintain such records and registers relating to the carrying on of business or profession as may be prescribed and shall preserve them for a period of five years. (2) Every assessee shall furnish to the Board a return in Form 16 within ninety days from the end of every financial year, and such other information as the Board may, by order in writing, require.

Defined terms in this text (2)

assessee: Section 2, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26YKP] (In this Act, unless the context otherwise requires,—): "assessee" means a person by whom any tax or any other sum of money is payable under this Act

assessee: 9 more definitions.

Board: Section 2, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26YKP] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)

Board: 279 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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