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[Cites 0, Cited by 0] [Section 76] [Entire Act]

Union of India - Subsection

Section 76(2) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015

(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
(c)served upon him in an improper manner.