Section 21Central Act

Section 21: Appeal to Supreme Court.

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

An appeal shall lie to the Supreme Court from any judgment of the High Court delivered under section 19 which the High Court certifies to be a fit case for appeal to the Supreme Court.

Sec 20 — Case before High Court to be heard by not less than two Judges.

Sec 22 — Hearing before Supreme Court.

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