Black Money (Undisclosed Foreign Income and Assets) & Imposition of Tax Act 2015 as amended by Finance alongwith Black Money (Undisclosed Foreign Income and Assets) & Imposition of Tax Rules 2015

Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act 2015 as amended by Finance alongwith Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules 2015.The law/ legal book from Professional contains: : Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act 2015 as amended by Finance Alongwith Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules 2015 CHAPTER I PRELIMINARY Short title extent and commencement Definitions. CHAPTER II BASIS OF CHARGE Charge of tax Scope of total undisclosed foreign income and asset Computation of total undisclosed foreign income and asset. CHAPTER III TAX MANAGEMENT Tax authorities Change of incumbent Powers regarding discovery and production of evidence Proceedings before tax authorities to be judicial proceedings Assessment Time limit for completion of assessment and re-assessment Rectification of mistake Notice of demand Direct assessment or recovery not barred Appeals to the Commissioner (Appeals) Procedure to be followed in appeal Powers of Commissioner (Appeals) Appeals to Appellate Tribunal Appeal to High Court Case before High Court to be heard by not less than two Judges Appeal to Supreme Court Hearing before Supreme Court Revision of orders pre-judicial to revenue Revision of other orders Tax to be paid pending appeal Execution of order for costs awarded by Supreme Court Amendment of assessment on appeal Exclusion of time taken for obtaining copy Filing of appeal by tax authority Recovery of tax dues by Assessing Officer Recovery of tax dues by Tax Recovery Officer Modes of recovery of tax dues Tax Recovery Officer by whom recovery of tax dues is to be effected Recovery of tax dues in case of a company in liquidation Liability of manager of a company Joint and several liability of participants Recovery through State Government.