Section 4(1)(a) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015

[Cites 0, Cited by 2] [Section 4(1)] [Section 4] [Entire Act]

Union of India - Subsection

Section 4(1)(a) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015

(a)the income from a source located outside India, which has not been disclosed in the return of income furnished within the time specified in Explanation 2 to sub-section (1) or under sub-section (4) or sub-section (5) of section 139 of the Income-tax Act;

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Union of India - Subsection

Section 4(1)(a) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015