Section 30, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26-ZFF]

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 30, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26-ZFF]. Machine: S26-ZFF.

30. Appeal.—(1) Any person aggrieved by an order of the Board under this Act may, within ninety days from the date on which the order is communicated to him, prefer an appeal to the Commissioner in such form and accompanied by such fee as may be prescribed. (2) The appellate authority may, after giving the appellant an opportunity of being heard, confirm, modify or set aside the order appealed against. (3) No appeal shall lie under this section against an order made with the consent of the parties.

Defined terms in this text (1)

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)

none

Cited by (1)

Section 33, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26-ZJG], 13 January 2015, Band A. "section 30".

Not held (0)

none

Duties published under this section (0)

none