LawgistThe Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act
83Income-tax papers to be available for purposes of this Act
Notwithstanding anything contained in the Income-tax Act, all information contained in any statement or return made or furnished under the provisions of that Act or obtained or collected for the purposes of the said Act may be used for the purposes of this Act.
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GENERAL PROVISIONS
- 73 Agreement with foreign countries or specified territories
- 74 Service of notice generally
- 75 Authentication of notices and other documents
- 76 Notice deemed to be valid in certain circumstances
- 77 Appearance by approved valuer in certain matters
- 78 Appearance by authorised representative
- 79 Rounding off of income, value of asset and tax
- 80 Congnizance of offences
- 81 Assessment not to be invalid on certain grounds
- 82 Bar of suits in civil courts
- 83 Income-tax papers to be available for purposes of this Act
- 84 Application of provisions of Income-tax Act
- 85 Power to make rules
- 86 Power to remove difficulties
- 87 Amendment of section 2 of Act 54 of 1963
- 88 Amendment of Act of 15 of 2003
