Transcription of II — PART II — Section 1
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II — PART II — Section 1
THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME ANDASSETS) AND IMPOSITION OF TAX ACT, 2015NO. 22 OF 2015[26th May, 2015.]An Act to make provisions to deal with the problem of the Black money that isundisclosed foreign income and assets, the procedure for dealing with suchincome and assets and to provide for imposition of tax on any undisclosedforeign income and asset held outside india and for matters connectedtherewith or incidental it enacted by Parliament in the Sixty-sixth Year of the Republic of india as follows: CHAPTER IPRELIMINARY1. (1) This Act may be called the Black Money (Undisclosed Foreign Income andAssets) and Imposition of Tax Act, 2015.
2 THE GAZETTE OF INDIA EXTRAORDINARY [P ART II— 2. In this Act, unless the context otherwise requires,— (1) “Appellate Tribunal” means the Appellate Tribunal constituted under section
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