Section 76: Notice deemed to be valid in certain circumstances.

The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015Central Act · Act 22 of 2015

(1) A notice which is required to be served upon a person for the purposes of assessment under this Act shall be deemed to have been duly served upon him in accordance with the provisions of this Act, if the person has appeared in any proceeding or co-operated in any inquiry relating to an assessment.

(2) The person, referred to in sub-section (1), shall be precluded from taking any objection in any proceeding or inquiry under this Act that the notice was—

(a) not served upon him;

(b) not served upon him in time; or

(3) The provisions of this section shall not apply, if the person has raised the objection before the completion of the assessment.

Where this provision sits

Act	The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Section	76
Marginal note	Notice deemed to be valid in certain circumstances.
Jurisdiction	Central
Status	In force as published by the source

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