The provisions of Chapter XV of the Income-tax Act relating to liability in special cases and of section 189 of that Act or of Chapter V of the Wealth-tax Act, 1957 (27 of 1957)relating to liability to assessment in special cases shall, so far as may be, apply in relation to proceeding sunder this Chapter as they apply in relation to proceedings under the Income-tax Act or, as the case may be, the Wealth-tax Act.
Section 70: Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act.
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015Central Act · Act 22 of 2015
Where this provision sits
| Act | The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 |
|---|---|
| Section | 70 |
| Marginal note | Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act. |
| Jurisdiction | Central |
| Status | In force as published by the source |
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