Section 24(7) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
(7)No order under sub-section (2) shall be made after the expiry of—(a)a period of one year from the end of the financial year in which an application is made by the assessee under sub-section (4); or(b)a period of one year from the date of the order sought to be revised, if the order is revised suo motu by the Commissioner.
