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Section 48 - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Chapter V
Offences and Prosecutions
48. Chapter not in derogation of any other law or any other provision of this Act.-
(1) The provisions of this Chapter shall be in addition to, and not in derogation of, the provisions of any other law providing for prosecution for offences thereunder.
(2) The provisions of this Chapter shall be independent of any order under this Act that may be made, or has not been made, on any person and it shall be no defence that the order has not been made on account of time limitation or for any other reason.
Related Sections
- Section 53: Punishment for abetment
- Section 76: Notice deemed to be valid in certain circumstances
- Section 30: Recovery of tax dues by Assessing Officer
- Section 81: Assessment not to be invalid on certain grounds
- Section 70: Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act
Related Acts
* Only for reference.