Chapter III — Tax Management

Section 11 — Time limit for completion of assessment and reassessment

Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 · Preview

(1) No order of assessment or reassessment shall be made under section 10 after the expiry of two years from the end of the financial year in which the notice under sub-section (1) of section 10 was…