Section 11 in The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015
11. Authority in certain cases.
- For the purposes of clause (c) of sub-section (4) of section 78, the authority shall be the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner having jurisdiction over the case in the proceedings connected with which the tax practitioner is alleged to be guilty of misconduct.
