Section 2, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26-YKP]

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

2. Definitions.—In this Act, unless the context otherwise requires,— (a) "assessee" means a person by whom any tax or any other sum of money is payable under this Act; (b) "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (c) "previous year" means the financial year immediately preceding the assessment year; (d) "Assessing Officer" means the officer vested with the relevant jurisdiction by virtue of directions or orders issued under this Act; (e) "notification" means a notification published in the Official Gazette, and the expression "notified" shall be construed accordingly; (f) "prescribed" means prescribed by rules made under this Act.

Defined terms in this text (4)

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.

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.

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.

previous year: Section 2, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26YKP] (In this Act, unless the context otherwise requires,—): "previous year" means the financial year immediately preceding the assessment year

previous year: 8 more definitions.

Made under this section, or naming it (0)

none

Cited by (1)

Rule 2, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act Rules, 2016 [S27-MWD], 10 June 2016, Band A. " (2) Words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act".

Not held (0)

none

Duties published under this section (0)

none