Quick Navigation
Section 81 - 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
81. Assessment not to be invalid on certain grounds.-
No assessment, notice, summons or other proceedings, made or issued or taken or purported to have been made or issued or taken in pursuance of any of the provisions of this Act shall be invalid or shall be deemed to be invalid merely by reason of any mistake, defect or omission in such assessment, notice, summons or other proceeding if such assessment, notice, summons or other proceeding is in substance and effect in conformity with or according to the intent and purpose of this Act.
Related Sections
- Section 79: Rounding off of income, value of asset and tax
- Section 64: Undisclosed foreign asset declared not to be included in total income
- Section 4: Scope of total undisclosed foreign income and asset
- 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
- Section 7: Change of incumbent
Related Acts
- Farmers Produce Trade and Commerce (Promotion and Facilitation) Act, 2020
- Human Immunodeficiency Virus and Acquired Immune Deficiency Syndrome (Prevention and Control) Act, 2017
- National Forensic Sciences University Act, 2020
- National Nursing and Midwifery Commission Act, 2023
- Indian Institute of Petroleum and Energy Act, 2017
* Only for reference.