Section 34(2) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
(2)The Assessing Officer shall, within a period of three months from the date on which he receives the information, intimate to the liquidator the amount which, in his opinion, would be sufficient to provide for any tax arrears or any amount which is likely to become payable thereafter, by the company under this Act.
