Section 13Central Act

Section 13: Notice of demand.

The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Any sum payable in consequence of any order made under this Act shall be demanded by a tax authority by serving upon the assessee a notice of demand in such form and manner as may be prescribed.

Sec 12 — Rectification of mistake.

Sec 14 — Direct assessment or recovery not barred.

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