Section 80Central Act

Section 80: Congnizance of offences.

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

No court inferior to that of a metropolitan magistrate or a magistrate of the First Class shall try any offence under this Act.

Sec 79 — Rounding off of income, value of asset and tax.

Sec 81 — Assessment not to be invalid on certain grounds.

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