Date: 2015-07-01Category: Extra OrdinaryState: Union GovernmentCountry: India
In exercise of the powers conferred by section 59 and sub-section (1) of section 63 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015), the Central Government hereby appoints.
This notification, S.O. 1791(E), issued by the Ministry of Finance, Department of Revenue, and published in the Gazette of India on July 1, 2015, pertains to the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015). It establishes two key deadlines: (i) September 30, 2015, as the final date for individuals to declare undisclosed assets located outside of India, and (ii) December 31, 2015, as the final date for payment of tax and penalty related to such declared assets, as per Section 59 of the aforementioned Act. The notification number is 57/2015 [F.No. 133/3/2015-TPL], and it is signed by Amit Katoch, Under Secretary.
Key Entities Referenced
Ministry of Finance: A department of the Government of India responsible for financial matters.
New Delhi: The capital city of India, where the notification was issued.
Black Money Undisclosed Foreign Income and Assets and Imposition of Tax Act, 2015: An Act of the Indian Parliament aimed at curbing black money and undisclosed foreign assets.
Central Government: The executive authority of the Republic of India.
September 30, 2015: The deadline for declaring undisclosed assets located outside India, according to the notification.
December 31, 2015: The deadline for paying the tax and penalty in respect of the undisclosed asset located outside India.
Amit Katoch: Under Secretary in the Ministry of Finance, Department of Revenue.
Mayapuri, New Delhi: Location of the Government of India Press.
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (ii)
PART II—Section 3—Sub-section (ii)
izkf/dkj ls idz kf'kr
PUBLISHED BY AUTHORITY
la- 1410] ubZ fnYyh] cq/okj] tyq kbZ 1] 2015@vk"kk<+ 10] 1937
No. 1410] NEW DELHI, WEDNESDAY, JULY 1, 2015/ ASHADHA 10 , 1937
ििििवववव (cid:1)(cid:1)(cid:1) (cid:1) तत तत ममममं(cid:6)ं(cid:6)ं(cid:6)ं(cid:6)ााााललललयययय
((((ररररााााजजजज(cid:5)(cid:5)(cid:5)(cid:5)वव वव ििििवववव भभभ भ ाााागगगग))))
अअअअििििधधधध सस स सचचूूचचूू ननननाााा
नई (cid:4)द (cid:6) ली, 1 जुलाई, 2015
ककककाााा....आआआआ.... 1111777799991111((((अअअअ))))....————के(cid:11) (cid:12)ीय सरकार, काला धन (अ(cid:21)क(cid:22)ट त िवद शे ी आय और आि(cid:28) त ) और कर अिध रोपण अिध िन यम, 2015 (2015
का 22) क(cid:31) धारा 59 और धारा 63 क(cid:31) उपधारा (1) "ारा (cid:21)द# त शि$ त य% का (cid:21)योग करते (ए, उ$ त अिध िन यम क(cid:31) धारा 59 के उपबंध% के
अधीन--
(i) 30 िस तंबर, 2015 को उस तारीख के 0प म1 िन यत करती ह ैिज सको या िजस के पूव4 कोई 5 यि$ त भारत के बाहर अवि(cid:28) थ त (cid:4)क सी अ(cid:21)क(cid:22)ट त
आि(cid:28) त के संबंध म1 कोई घोषणा कर सकेगा; और
(ii) 31 (cid:4)द संबर, 2015 को उस तारीख के 0प म1 िन यत करती ह ैिज सको या िज सके पूव4 कोई 5 यि$ त भारत के बाहर अवि(cid:28) थ त ऐसी अ(cid:21)क(cid:22)ट त
आि(cid:28) त के संबंध म1, जो इस (cid:21)कार घोिष त क(cid:31) गई ह,ै कर और शाि(cid:28) त का संदाय करेगा ।
[अिध सूचना सं. 57/2015/फा.सं. 133/33/2015-टीपीएल]
अिम त कटोच, अवर सिच व
2919 GI/2015 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 1st July, 2015
S.O. 1791(E).—In exercise of the powers conferred by section 59 and sub-section (1) of section 63 of the
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015), the
Central Government hereby appoints --
(i) the 30th day of September, 2015 as the date on or before which a person may make a declaration
in respect of an undisclosed asset located outside India;
(ii) the 31st day of December, 2015 as the date on or before which a person shall pay the tax and
penalty in respect of the undisclosed asset located outside India so declared,
under the provisions of section 59 of the said Act.
[Notification No. 57/2015/F.No. 133/33/2015-TPL]
AMIT KATOCH, Under Secy.
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.