Section 10(3) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
(3)The Assessing Officer, after considering such accounts, documents or evidence, as he has obtained under sub-section (1), and after taking into account any relevant material which he has gathered under sub-section (2) and any other evidence produced by the assessee, shall by an order in writing, assess the undisclosed foreign income and asset and determine the sum payable by the assessee.
