The provisions of Chapter XV of the Income-tax Act relating to liability in special cases and of section 189 of that Act or of Chapter V of the Wealth-tax Act, 1957 (27 of 1957)relating to liability to assessment in special cases shall, so far as may be, apply in relation to proceeding sunder this Chapter as they apply in relation to proceedings under the Income-tax Act or, as the case may be, the Wealth-tax Act.
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Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Charge of tax.Section 4 · Scope of total undisclosed foreign income and asset.Section 5 · Computation of total undisclosed foreign income and asset.Section 6 · Tax authorities.Section 7 · Change of incumbent.Section 8 · Powers regarding discovery and production of evidence.India Code, Government of India. Text fetched 17 Oct 2026. Source metadata reports last modification: 2019-11-29. Check the linked official text and subsequent notifications when applying a provision.