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Section 77 - 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
77. Appearance by approved valuer in certain matters.-
(1) Any assessee who is entitled or required to attend before any tax authority or the Appellate Tribunal, in connection with any matter relating to the valuation of any asset, may attend through a valuer approved by the Principal Commissioner or the Commissioner in accordance with such rules as may be prescribed.
(2) The provisions of sub-section (1) shall not apply in a case where the assessee is required to attend personally for examination on oath or affirmation under section 8.
Related Sections
Related Acts
- Payment of Gratuity (Amendment) Act, 2018
- National Bank for Financing Infrastructure and Development Act, 2021
- Goods and Services Tax (Compensation to States) Act, 2017
- Juvenile Justice (Care and Protection of Children) Act, 2015
- Commercial Courts, Commercial Division and Commercial Appellate Division of High Courts (Amendment) Act, 2018
* Only for reference.