Section 10(4) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
(4)If any person fails to comply with all the terms of the notice under sub-section (1), the Assessing Officer shall, after taking into account all the relevant material which he has gathered and after giving the assessee an opportunity of being heard, make the assessment of undisclosed foreign income and asset to the best of his judgment and determine the sum payable by the assessee.
