Chapter VI — Tax Compliance For Undisclosed Foreign Income And Assets

Section 65 — Undisclosed foreign asset declared not to affect finality of completed assessments

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

The declarant shall not be entitled, in respect of undisclosed asset located outside India declared or any amount of tax paid thereon, to reopen any assessment or reassessment made under…