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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
- Section 68: Declaration by misrepresentation of facts to be void
- Section 17: Powers of Commissioner (Appeals)
- Section 70: Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act
- Section 79: Rounding off of income, value of asset and tax
- Section 66: Tax in respect of voluntarily disclosed asset not refundable
Related Acts
* Only for reference.