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Section 28 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 in hindi

In computing the period of limitation prescribed for an appeal under this Act, the day on which the notice of the order was served upon the assessee without serving a copy of the order, the time taken for obtaining a copy of such order, shall be excluded.

Summary

This provision helps people meet deadlines for filing appeals.
It identifies specific time periods that do not count toward the legal time limit.
If a person is served a notice but not the actual order, the day of service is excluded.
The time it takes to get a physical copy of the tax order is also excluded.
This ensures that a person is not penalized for delays in receiving necessary paperwork.

Practical examples

1Sunita receives a notice on May 1st saying she owes tax, but the actual detailed order isn't attached. She applies for a copy and receives it on May 10th. Under the Black Money Act, the 10 days she spent waiting for that copy are added to her deadline for filing an appeal.

2Arpit wants to appeal a decision. The law says he has 30 days. He spent 5 days officially requesting and waiting for a certified copy of the order from the tax office. Because of Section 28 of the tax law, those 5 days are not counted, effectively giving him 35 days total.

FAQ

1. Does the time spent waiting for an order copy count toward the appeal deadline in the Black Money Act?

No, under Section 28 of the Black Money Act, the time taken to obtain a copy of the order is excluded when calculating the time limit for an appeal.

2. What happens if I get a notice but no order under Section 28 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?

According to Section 28 of the Black Money Act, if you were served a notice without the order, the day you were served is not counted toward your appeal time limit.

3. Why does Section 28 of the Black Money Act exist?

Section 28 of the Black Money Act exists to ensure taxpayers have a fair amount of time to prepare an appeal after they actually have the full text of the order in their hands.

Test yourself

Q1.Under Section 28 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, which of the following is excluded from the limitation period for an appeal?

Q2.According to Section 28 of the Black Money Act, what happens if a notice is served but the order copy is not?

Q3.For which of these actions is the time exclusion provided under Section 28 of the Black Money Act relevant?

Q4.Under Section 28 of the Black Money Act, if a taxpayer takes 7 days to receive a copy of the order they requested, how is the appeal deadline affected?

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