Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Sections (34)

Chapter I. PRELIMINARY

Chapter II. BOARD

Chapter III. OFFENCES AND PENALTIES

Chapter IV. MISCELLANEOUS

Section 1. Short title, extent and commencement [S26-YJM]

Section 2. Definitions [S26-YKP]

Section 3. Appointment of Board [S26-YMR]

Section 4. Registration of principals officer [S26-YNT]

Section 5. Prohibition of the representation of another person without licence [S26-YPW]

Section 6. Grant of licence [S26-YQY]

Section 7. Maintenance of records and furnishing of returns [S26-YR0]

Section 8. Powers of Assessing Officer [S26-YS2]

Section 9. Power to issue directions [S26-YT4]

Section 10. Power to exempt [S26-YV6]

Section 11. Registration of assessees [S26-YW8]

Section 12. Prohibition of the payment of sums liable to deduction without licence [S26-YXA]

Section 13. Grant of licence [S26-YYC]

Section 14. Maintenance of records and furnishing of returns [S26-YZE]

Section 15. Powers of Assessing Officer [S26-Z0H]

Section 16. Power to issue directions [S26-Z1K]

Section 17. Power to exempt [S26-Z2N]

Section 18. Registration of deductors [S26-Z3Q]

Section 19. Prohibition of the management of a company without licence [S26-Z4S]

Section 20. Grant of licence [S26-Z5V]

Section 21. Maintenance of records and furnishing of returns [S26-Z6X]

Section 22. Powers of Assessing Officer [S26-Z7Z]

Section 23. Power to issue directions [S26-Z81]

Section 24. Power to exempt [S26-Z93]

Section 25. Registration of representatives assessee [S26-ZA5]

Section 26. Prohibition of the carrying on of business or profession without licence [S26-ZB7]

Section 27. Grant of licence [S26-ZC9]

Section 28. Penalty for contravention [S26-ZDB]

Section 29. Offences by companies [S26-ZED]

Section 30. Appeal [S26-ZFF]

Section 31. Cognizance of offences [S26-ZGM]

Section 32. Protection of action taken in good faith [S26-ZHP]

Section 33. Power to make rules [S26-ZJG]

Section 34. Power to remove difficulties [S26-ZKJ]

Made under

No recital of a power is printed.

Acted on by (4)

Amends: Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act (Amendment) Act, 2022, 24 March 2022. "section 27 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015)". Synthetic demonstration target.

Commences: Notification S.O. 582(E), dated 10th April, 2015, 25 April 2015. "shall come into force". Synthetic demonstration target.

Exempts: Notification S.O. 333(E), dated 11th June, 2015, 11 June 2015. "section 4 of the said Act". Synthetic demonstration target.

Exempts: Notification S.O. 434(E), dated 11th December, 2017, 11 December 2017. "section 4 of the said Act". Synthetic demonstration target.