Section 37Central Act

Section 37: Recovery through State Government.

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

If the recovery of tax in any area has been entrusted to a State Government under clause (1) of article 258 of the Constitution, the State Government may direct, with respect to that area or any part thereof, that tax shall be recovered therein with, and as an addition to, any municipal tax or local rate, by the same person and in the manner as the municipal tax or local rate is recovered.

Sec 36 — Joint and several liability of participants.

Sec 38 — Recovery of tax dues in pursuance of agreements with foreign countries or specified territory.

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