Rule 5, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act Rules, 2016 [S27-MZB]

As at 7 September 2026. In force from 10 June 2016.

In Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act Rules, 2016 [R10-9QD]. This text from 10 June 2016. No other text held.

Synthetic. This instrument and its words are generated by the register.

Cite: Rule 5, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act Rules, 2016 [S27-MZB]. Machine: S27-MZB.

5. Conditions of licence.—A licence granted under section 6 of the Act shall be subject to the following conditions, namely:— (a) the licensee shall not undertake the carrying on of business or profession at any place other than the place specified in the licence; (b) the licensee shall maintain the records specified in rule 6; (c) the licensee shall permit the Assessing Officer to inspect the premises at all reasonable times.

Defined terms in this text (1)

Assessing Officer: Section 2, Assam Agricultural Income-tax Act, 1939 [S2DWKC] (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: Section 2, Wealth-Tax Act, 1957 [S1EC08] (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: Section 2, Gift-tax Act, 1958 [S1EVHS] (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: 6 more definitions.

Made under this rule, 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 rule (0)

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