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Section 7 - 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
7. Change of incumbent.-
(1) The tax authority who succeeds another authority as a result of change in jurisdiction or for any other reason, shall continue the proceedings from the stage at which it was left by his predecessor.
(2) The assessee in such a case may be given an opportunity of being heard, if he so requests in writing, before passing any order in his case.
Related Sections
- Section 63: Time for payment of tax
- Section 36: Joint and several liability of participants
- Section 13: Notice of demand
- Section 77: Appearance by approved valuer in certain matters
- Section 50: Punishment for failure to furnish in return of income, any information about an asset (including financial interest in any entity) located outside India
Related Acts
* Only for reference.