Section 78(5) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
(5)The Principal Chief Commissioner or the Chief Commissioner may, by an order in writing, specify the period up to which the disqualification under sub-section (4) shall continue, having regard to the nature of misconduct and such disqualification shall not exceed—(i)in case of clauses (a) and (c) of sub-section (4), a period of ten years;(ii)in case of clause (b) of sub-section (4), the period for which the legal practitioner or an accountant is not entitled to practice.
