Section 6 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 in hindi
- (1)The income-tax authorities specified in Section 116 of the Income-tax Act shall be the tax authorities for the purposes of this Act.
- (2)Every such authority shall exercise the powers and perform the functions of a tax authority under this Act in respect of any person within his jurisdiction.
- (3)Subject to the provisions of sub-section (4), the jurisdiction of a tax authority under this Act shall be the same as he has under the Income-tax Act by virtue of orders or directions issued under section 120 of that Act (including orders or directions assigning the concurrent jurisdiction) or under any other provision of that Act.
- (4)The tax authority having jurisdiction in relation to an assessee who has no income assessable to income-tax under the Income-tax Act shall be the tax authority having jurisdiction in respect of the area in which the assessee resides or carries on its business or has its principal place of business.
- (5)Section 118 of the Income-tax Act and any notification issued thereunder shall apply in relation to the control of tax authorities as they apply in relation to the control of the corresponding income-tax authorities, except to the extent to which the Board may, by notification in the Official Gazette, otherwise direct in respect of any tax authority.
Summary
- The tax officials for this law are the same ones listed in Section 116 of the Income-tax Act.
- Every official will perform their duties and use their powers for any person who falls under their specific geographic or legal area.
- Most of the time, the area of authority for an official under this law is the same as it is under the Income-tax Act.
- If a person has no income that is usually taxed under the Income-tax Act, their official is determined by where they live or do business.
- The rules about how higher officials control lower ones under the Income-tax Act also apply to this law.
- The Board can issue special directions to change how these authorities are controlled if they decide it is necessary.
Practical examples
FAQ
1. Who are the tax authorities under Section 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?
According to Section 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, the authorities are the same as those specified in Section 116 of the Income-tax Act.
2. How is the area of authority decided for an official under Section 6 of the Black Money Act?
Under Section 6 of the Black Money Act, the jurisdiction is generally the same as the one assigned under the Income-tax Act or based on where the person lives or runs their business.
3. Can the Board change who controls the tax officials under Section 6 of the Black Money Act?
Yes, Section 6 of the Black Money Act allows the Board to issue a notification in the Official Gazette to give different directions for the control of tax authorities.
4. What happens under Section 6 of the Black Money Act if I do not pay any regular income tax in India?
If you have no income assessable to income tax, Section 6 of the Black Money Act states that the authority in the area where you reside or carry on business will be responsible for you.
Test yourself
Q1.Under Section 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, which other law defines who the tax authorities are?
Q2.If a person has no income assessable under the Income-tax Act, how is the authority determined under Section 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?
Q3.Under Section 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, what determines the standard jurisdiction of a tax authority?
Q4.Which section of the Income-tax Act applies to the control of authorities under Section 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?