I want to appeal a Black Money Act assessment to the Commissioner (Appeals). Is there a pre-deposit, and if so on what amount — the whole demand or only the part I am not disputing?
On the part not objected to. Rule 6(4) of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015, notified by G.S.R. 529(E) dated 2 July 2015, reads: "No appeal under sub-section (1) of section 15 shall be admitted unless at the time of filing of the appeal the assessee has paid the tax alongwith penalty and interest thereon on the amount of liability which has not been objected to by the assessee." The condition is on admission, it bites at the time of filing, and it is measured by the liability not objected to — not by the whole demand. The same rule provides that the appeal is made in Form 2 (rule 6(1)), that the form, grounds and verification are signed and verified by the person authorised to sign the return of income under s.140 of the Income-tax Act (rule 6(2)), and that the appeal is accompanied by a fee of ten thousand rupees (rule 6(3)). Section 15(1) gives the right of appeal to any person objecting to the amount of tax on undisclosed foreign income and asset for which he is assessed, denying his liability to be assessed under the Act, objecting to any penalty imposed by the Assessing Officer, objecting to an order of rectification having the effect of enhancing the assessment or reducing the refund, or objecting to an order refusing to allow a claim for rectification under s.12. Section 15(3) requires the appeal to be presented within thirty days from the date of service of the notice of demand relating to the assessment or penalty, or from the date on which intimation of the order appealed against is served in any other case. Section 15(4) allows the Commissioner (Appeals) to admit a late appeal where he is satisfied that the appellant had sufficient cause for not presenting it in time and the delay does not exceed one year. Section 15(5) requires him to hear and determine the appeal and pass such orders as he thinks fit, with a proviso that an order enhancing the assessment or penalty shall not be made unless the assessee has been given a reasonable opportunity.
Decided by the CBDT Circulars & Instructions (Not applicable — statutory text) on 2015-07-02, reported as Section 15 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, transcribed from incometaxindia.gov.in/w/section-15-135 (heading "Appeals to the Commissioner (Appeals)", Year stamp blank, no footnote), and rule 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 transcribed from the notifying instrument, Notification No. 58/2015 [F.No. 133/33/2015-TPL] / G.S.R. 529(E) dated 2 July 2015, as published at incometaxindia.gov.in/documents/20117/6507196/Notification58_2015.pdf. It bears on section BMA s.15, section BMA s.15(1), section BMA s.15(3), section BMA s.15(4), section BMA s.15(4)(b), section BMA s.12, section BMA s.18, section BMA s.19, section BMA Rule 6, section BMA Rule 6(4), section 140 of the Income Tax Act 1961, in Appeals, Demand, Recovery & Stay and How Tax Law Is Read matters.
The pre-deposit is where Black Money appeals are lost before they are heard, and the rule is narrower than it is usually treated as being: what must be paid before admission is the tax with penalty and interest on the liability NOT OBJECTED TO, so an assessee who objects to the whole assessment has, on the face of the rule, nothing to pay under rule 6(4), while one who concedes part of it must pay on that part before he files. THE ONE DECISION THIS LIBRARY HOLDS ON RULE 6(4) DID NOT DECIDE ITS MEANING. In Prateek Chitkara v Union of India the Court recorded, as a fact on the way to dealing with a look-out circular, that no amount had been deposited under rule 6(4); it modified the look-out circular into an intimation of arrival and departure on conditions, and it did not construe the rule. A practitioner should not cite it as authority on what rule 6(4) requires, and this entry cites the rule text itself instead. The library holds decisions on the appeal remedy more generally — Binoy Kodiyeri v DDIT on s.15 as an alternate remedy and Nikhill Taneja v ADIT on time spent in a writ petition under s.15 — and it already holds a companion statutory entry, "Sections 15 to 19 of the Black Money Act - the appeal machinery" (slug statutory-position-bma-15-to-19-the-appeal-machinery), which carries the Tribunal, High Court and rule 7 material; a reader who needs the whole appellate ladder should go there, and this entry is confined to the first appeal and the pre-deposit, which that entry states but does not source to the rule text.
Binding on the department, not on the assessee or the courts. An assessee may rely on a circular that is beneficial to them.
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Section 15, heading "Appeals to the Commissioner (Appeals)", reads: "(1) Any person,— (a) objecting to the amount of tax on undisclosed foreign income and asset for which he is assessed by the Assessing Officer; or (b) denying his liability to be assessed under this Act; or (c) objecting to any penalty imposed by the Assessing Officer; or (d) objecting to an order of rectification having the effect of enhancing the assessment or reducing the refund; or (e) objecting to an order refusing to allow the claim made by the assessee for a rectification under section 12, may appeal to the Commissioner (Appeals). (2) Every appeal shall be filed in such form and verified in such manner and be accompanied by a fee as may be prescribed. (3) An appeal shall be presented within a period of thirty days from— (a) the date of service of the notice of demand relating to the assessment or penalty, or (b) the date on which the intimation of the order sought to be appealed against is served in any other case. (4) The Commissioner (Appeals) may admit an appeal after the expiration of the period referred to in sub-section (3)— (a) if he is satisfied that the appellant had sufficient cause for not presenting it within that period; and (b) the delay in preferring the appeal does not exceed a period of one year." Sub-section (5) provides that the Commissioner (Appeals) shall hear and determine the appeal and, subject to the provisions of the Act, pass such orders as he thinks fit, including an order enhancing the assessment or penalty, with a proviso that such an order shall not be made unless the assessee has been given a reasonable opportunity. The page prints no footnote. Rule 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015, heading "Appeal to Commissioner (Appeals)", as notified by G.S.R. 529(E) dated 2 July 2015, provides by sub-rule (1) that "An appeal under sub-section (1) of section 15 to the Commissioner (Appeals) shall be made in Form 2"; by sub-rule (2) that the form of appeal, the grounds and the verification are to be signed and verified by the person who is authorised to sign the return of income under section 140 of the Income-tax Act; by sub-rule (3) that "Every appeal filed under sub-section (1) of section 15 shall be accompanied by a fee of ten thousand rupees"; and by sub-rule (4), transcribed word for word, that "No appeal under sub-section (1) of section 15 shall be admitted unless at the time of filing of the appeal the assessee has paid the tax alongwith penalty and interest thereon on the amount of liability which has not been objected to by the assessee." The Rules were notified on 2 July 2015 and rule 1 provides for their commencement on the date of publication in the Official Gazette.
Not a judgment. The statutory position is that an appeal lies to the Commissioner (Appeals) under s.15(1) of the Black Money Act at the instance of a person objecting to the amount of tax on undisclosed foreign income and asset for which he is assessed, denying his liability to be assessed under the Act, objecting to a penalty imposed by the Assessing Officer, objecting to a rectification order enhancing the assessment or reducing the refund, or objecting to a refusal of a rectification claim under s.12; that by s.15(3) the appeal is to be presented within thirty days from service of the notice of demand relating to the assessment or penalty or from service of intimation of the order in any other case; that by s.15(4) the Commissioner (Appeals) may admit a late appeal only where he is satisfied of sufficient cause and the delay does not exceed one year; that by s.15(5) he shall hear and determine the appeal and may enhance the assessment or penalty only after a reasonable opportunity to the assessee; and that by rule 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 the appeal is made in Form 2, signed and verified by the person authorised to sign the return of income under s.140 of the Income-tax Act, accompanied by a fee of ten thousand rupees, and, by rule 6(4), shall not be admitted unless at the time of filing the assessee has paid the tax along with penalty and interest thereon on the amount of liability which has not been objected to by him.
Not a judgment; no judicial reasoning is stated for the section.
No appeal under sub-section (1) of section 15 shall be admitted unless at the time of filing of the appeal the assessee has paid the tax alongwith penalty and interest thereon on the amount of liability which has not been objected to by the assessee.
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Handle my notice → Ask a CA on WhatsAppOn the part not objected to. Rule 6(4) of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015, notified by G.S.R. 529(E) dated 2 July 2015, reads: "No appeal under sub-section (1) of section 15 shall be admitted unless at the time of filing of the appeal the assessee has paid the tax alongwith penalty and interest thereon on the amount of liability which has not been objected to by the assessee." The condition is on admission, it bites at the time of filing, and it is measured by the liability not objected to — not by the whole demand. The same rule provides that the appeal is made in Form 2 (rule 6(1)), that the form, grounds and verification are signed and verified by the person authorised to sign the return of income under s.140 of the Income-tax Act (rule 6(2)), and that the appeal is accompanied by a fee of ten thousand rupees (rule 6(3)). Section 15(1) gives the right of appeal to any person objecting to the amount of tax on undisclosed foreign income and asset for which he is assessed, denying his liability to be assessed under the Act, objecting to any penalty imposed by the Assessing Officer, objecting to an order of rectification having the effect of enhancing the assessment or reducing the refund, or objecting to an order refusing to allow a claim for rectification under s.12. Section 15(3) requires the appeal to be presented within thirty days from the date of service of the notice of demand relating to the assessment or penalty, or from the date on which intimation of the order appealed against is served in any other case. Section 15(4) allows the Commissioner (Appeals) to admit a late appeal where he is satisfied that the appellant had sufficient cause for not presenting it in time and the delay does not exceed one year. Section 15(5) requires him to hear and determine the appeal and pass such orders as he thinks fit, with a proviso that an order enhancing the assessment or penalty shall not be made unless the assessee has been given a reasonable opportunity. This was decided by the CBDT Circulars & Instructions (Not applicable — statutory text) and bears on section BMA s.15, section BMA s.15(1), section BMA s.15(3), section BMA s.15(4), section BMA s.15(4)(b), section BMA s.12, section BMA s.18, section BMA s.19, section BMA Rule 6, section BMA Rule 6(4), section 140 of the Income Tax Act 1961. It is reported as Section 15 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, transcribed from incometaxindia.gov.in/w/section-15-135 (heading "Appeals to the Commissioner (Appeals)", Year stamp blank, no footnote), and rule 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 transcribed from the notifying instrument, Notification No. 58/2015 [F.No. 133/33/2015-TPL] / G.S.R. 529(E) dated 2 July 2015, as published at incometaxindia.gov.in/documents/20117/6507196/Notification58_2015.pdf. The pre-deposit is where Black Money appeals are lost before they are heard, and the rule is narrower than it is usually treated as being: what must be paid before admission is the tax with penalty and interest on the liability NOT OBJECTED TO, so an assessee who objects to the whole assessment has, on the face of the rule, nothing to pay under rule 6(4), while one who concedes part of it must pay on that part before he files. THE ONE DECISION THIS LIBRARY HOLDS ON RULE 6(4) DID NOT DECIDE ITS MEANING. In Prateek Chitkara v Union of India the Court recorded, as a fact on the way to dealing with a look-out circular, that no amount had been deposited under rule 6(4); it modified the look-out circular into an intimation of arrival and departure on conditions, and it did not construe the rule. A practitioner should not cite it as authority on what rule 6(4) requires, and this entry cites the rule text itself instead. The library holds decisions on the appeal remedy more generally — Binoy Kodiyeri v DDIT on s.15 as an alternate remedy and Nikhill Taneja v ADIT on time spent in a writ petition under s.15 — and it already holds a companion statutory entry, "Sections 15 to 19 of the Black Money Act - the appeal machinery" (slug statutory-position-bma-15-to-19-the-appeal-machinery), which carries the Tribunal, High Court and rule 7 material; a reader who needs the whole appellate ladder should go there, and this entry is confined to the first appeal and the pre-deposit, which that entry states but does not source to the rule text. If it applies to you, the first step is this: Before filing, split the demand into the part objected to and the part not objected to, and pay the tax with penalty and interest on the latter — rule 6(4) makes payment on the unobjected liability a condition of admission at the time of filing, not a condition that can be met later.
Section 15, heading "Appeals to the Commissioner (Appeals)", reads: "(1) Any person,— (a) objecting to the amount of tax on undisclosed foreign income and asset for which he is assessed by the Assessing Officer; or (b) denying his liability to be assessed under this Act; or (c) objecting to any penalty imposed by the Assessing Officer; or (d) objecting to an order of rectification having the effect of enhancing the assessment or reducing the refund; or (e) objecting to an order refusing to allow the claim made by the assessee for a rectification under section 12, may appeal to the Commissioner (Appeals). (2) Every appeal shall be filed in such form and verified in such manner and be accompanied by a fee as may be prescribed. (3) An appeal shall be presented within a period of thirty days from— (a) the date of service of the notice of demand relating to the assessment or penalty, or (b) the date on which the intimation of the order sought to be appealed against is served in any other case. (4) The Commissioner (Appeals) may admit an appeal after the expiration of the period referred to in sub-section (3)— (a) if he is satisfied that the appellant had sufficient cause for not presenting it within that period; and (b) the delay in preferring the appeal does not exceed a period of one year." Sub-section (5) provides that the Commissioner (Appeals) shall hear and determine the appeal and, subject to the provisions of the Act, pass such orders as he thinks fit, including an order enhancing the assessment or penalty, with a proviso that such an order shall not be made unless the assessee has been given a reasonable opportunity. The page prints no footnote. Rule 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015, heading "Appeal to Commissioner (Appeals)", as notified by G.S.R. 529(E) dated 2 July 2015, provides by sub-rule (1) that "An appeal under sub-section (1) of section 15 to the Commissioner (Appeals) shall be made in Form 2"; by sub-rule (2) that the form of appeal, the grounds and the verification are to be signed and verified by the person who is authorised to sign the return of income under section 140 of the Income-tax Act; by sub-rule (3) that "Every appeal filed under sub-section (1) of section 15 shall be accompanied by a fee of ten thousand rupees"; and by sub-rule (4), transcribed word for word, that "No appeal under sub-section (1) of section 15 shall be admitted unless at the time of filing of the appeal the assessee has paid the tax alongwith penalty and interest thereon on the amount of liability which has not been objected to by the assessee." The Rules were notified on 2 July 2015 and rule 1 provides for their commencement on the date of publication in the Official Gazette. The matter was decided on 2015-07-02 by the CBDT Circulars & Instructions (Not applicable — statutory text). On those facts the CBDT Circulars & Instructions held as follows. Not a judgment. The statutory position is that an appeal lies to the Commissioner (Appeals) under s.15(1) of the Black Money Act at the instance of a person objecting to the amount of tax on undisclosed foreign income and asset for which he is assessed, denying his liability to be assessed under the Act, objecting to a penalty imposed by the Assessing Officer, objecting to a rectification order enhancing the assessment or reducing the refund, or objecting to a refusal of a rectification claim under s.12; that by s.15(3) the appeal is to be presented within thirty days from service of the notice of demand relating to the assessment or penalty or from service of intimation of the order in any other case; that by s.15(4) the Commissioner (Appeals) may admit a late appeal only where he is satisfied of sufficient cause and the delay does not exceed one year; that by s.15(5) he shall hear and determine the appeal and may enhance the assessment or penalty only after a reasonable opportunity to the assessee; and that by rule 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 the appeal is made in Form 2, signed and verified by the person authorised to sign the return of income under s.140 of the Income-tax Act, accompanied by a fee of ten thousand rupees, and, by rule 6(4), shall not be admitted unless at the time of filing the assessee has paid the tax along with penalty and interest thereon on the amount of liability which has not been objected to by him.
Not a judgment; no judicial reasoning is stated for the section. In the words reproduced by the source cited on this page: "No appeal under sub-section (1) of section 15 shall be admitted unless at the time of filing of the appeal the assessee has paid the tax alongwith penalty and interest thereon on the amount of liability which has not been objected to by the assessee."
It was decided by the CBDT Circulars & Instructions on 2015-07-02 and is reported as Section 15 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, transcribed from incometaxindia.gov.in/w/section-15-135 (heading "Appeals to the Commissioner (Appeals)", Year stamp blank, no footnote), and rule 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 transcribed from the notifying instrument, Notification No. 58/2015 [F.No. 133/33/2015-TPL] / G.S.R. 529(E) dated 2 July 2015, as published at incometaxindia.gov.in/documents/20117/6507196/Notification58_2015.pdf. Binding on the department, not on the assessee or the courts. An assessee may rely on a circular that is beneficial to them. A CBDT circular or instruction binds officers of the department but not the assessee and not the courts. Where a circular helps you, you may hold the department to it. Where it hurts you, it cannot override the Act or a judgment. On section BMA s.15, section BMA s.15(1), section BMA s.15(3), section BMA s.15(4), section BMA s.15(4)(b), section BMA s.12, section BMA s.18, section BMA s.19, section BMA Rule 6, section BMA Rule 6(4), section 140, the practical question is whether the facts of your own notice match the facts of this case closely enough for the same rule to apply.
It cuts both ways and is cited by both sides. Not a judgment. The statutory position is that an appeal lies to the Commissioner (Appeals) under s.15(1) of the Black Money Act at the instance of a person objecting to the amount of tax on undisclosed foreign income and asset for which he is assessed, denying his liability to be assessed under the Act, objecting to a penalty imposed by the Assessing Officer, objecting to a rectification order enhancing the assessment or reducing the refund, or objecting to a refusal of a rectification claim under s.12; that by s.15(3) the appeal is to be presented within thirty days from service of the notice of demand relating to the assessment or penalty or from service of intimation of the order in any other case; that by s.15(4) the Commissioner (Appeals) may admit a late appeal only where he is satisfied of sufficient cause and the delay does not exceed one year; that by s.15(5) he shall hear and determine the appeal and may enhance the assessment or penalty only after a reasonable opportunity to the assessee; and that by rule 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 the appeal is made in Form 2, signed and verified by the person authorised to sign the return of income under s.140 of the Income-tax Act, accompanied by a fee of ten thousand rupees, and, by rule 6(4), shall not be admitted unless at the time of filing the assessee has paid the tax along with penalty and interest thereon on the amount of liability which has not been objected to by him. It arises in Appeals, Demand, Recovery & Stay and How Tax Law Is Read matters, on section BMA s.15, section BMA s.15(1), section BMA s.15(3), section BMA s.15(4), section BMA s.15(4)(b), section BMA s.12, section BMA s.18, section BMA s.19, section BMA Rule 6, section BMA Rule 6(4), section 140 of the Income Tax Act 1961, and was decided by Not applicable — statutory text. Before relying on it, read the source linked on this page and check whether it has since been distinguished, overruled or overtaken by an amendment to the Income Tax Act. In practice the steps that follow from it are these. Record the split in the grounds of appeal so that the amount not objected to is identifiable on the face of the memorandum, and keep the challans; the rule is framed as a bar on admission and the registry will test compliance at filing. File in Form 2, signed and verified by the person authorised to sign the return of income under s.140 of the Income-tax Act, with the fee of ten thousand rupees. Count thirty days from service of the notice of demand for an assessment or penalty appeal, or from service of intimation of the order in any other case, and remember that the Commissioner (Appeals) can condone only a delay not exceeding one year and only on sufficient cause under s.15(4). Do not cite Prateek Chitkara v Union of India as authority on the meaning of rule 6(4) — it recorded non-deposit as a fact and decided a look-out circular; cite the rule.
Validity check could not be completed. Currency is not established for either limb and the reason differs for each. For s.15, the departmental page carries a blank "Year:" field and prints no footnote, so the page records no amendment but also cannot be dated, and no later edition of s.15 was located. For rule 6, the text given is the text AS NOTIFIED on 2 July 2015 by G.S.R. 529(E), taken from the notifying instrument itself, because no consolidated or current edition of the Black Money Rules was reachable on incometaxindia.gov.in: the Rules landing page returns no rule list to a fetch, the legacy Rule3_Black_Money.htm address returns 404, and twenty /w/rule-6 addresses were opened and none of them is this rule set. Any amendment to rule 6 made after 2 July 2015 would therefore not be reflected here, and the entry should not be read as stating the rule as it stands today beyond what the 2015 notification shows. The one decision this library holds on rule 6(4), Prateek Chitkara v Union of India, did not construe the rule, so there is no judicial gloss to record. No source could be cited for that finding. Checking whether an authority still stands matters as much as knowing what it held: a decision may be overruled on one point and survive on another, or the provision it interprets may have been amended since. Read the source and the editor's note on this page before relying on it in a reply to an Assessing Officer or in an appeal.
SOURCING. Section 15 was taken from incometaxindia.gov.in/w/section-15-135, identified by the Act name the page prints; /w/section-15-133 is s.15 of the Apprentices Act, 1961 and /w/section-15-134 is s.15 of the Arbitration and Conciliation Act, 1996, so the URL shape proves nothing. The s.15 page carries a "Year:" field and it is BLANK, and the page prints NO footnote, so no amendment to s.15 is recorded on it and the edition cannot be dated. HOW THE RULES WERE REACHED, WHICH MATTERS. The Black Money Rules are NOT served as individual rule pages that I could locate: the Rules landing page at /black-money-undisclosed-foreign-income-and-assets-and-imposition-of-tax-rules-2015 loads its list by script and returns nothing to a fetch; the address the search index still carries for rule 3, incometaxindia.gov.in/Rules/Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015/Rule3_Black_Money.htm, returns 404; and /w/rule-6 and /w/rule-6-1 through /w/rule-6-19 were opened one by one and are the SEBI ICDR Regulations, the Direct Tax Vivad se Vishwas Rules 2020 and 2024, the Income-tax Rules 1962, the Benami Rules 2016, the Direct Tax Dispute Resolution Scheme Rules 2016, the Equalisation Levy Rules 2016, the Faceless Appeal, Faceless Penalty and e-Verification schemes, the Commodities Transaction Tax Rules 2013, the Electoral Trusts Scheme 2013, the Electoral Bond Scheme 2018, the Settlement Commission service rules, the Tribunal (Conditions of Service) Rules 2021 and the AAR appointment rules — not one of them the Black Money Rules. The rule text was therefore taken from the notifying instrument: Notification No. 58/2015 [F.No. 133/33/2015-TPL] / G.S.R. 529(E) dated 2 July 2015, whose PDF is served at incometaxindia.gov.in/documents/20117/6507196/Notification58_2015.pdf, reached from the notification page on the same site. That is the Rules as notified on 2 July 2015 and I have NOT been able to check them against any later consolidated text, so any amendment to rule 6 since 2 July 2015 would not be reflected here; the reader must treat rule 6 as stated as of the notification and no later. NOT ESTABLISHED: whether rule 6 has been amended since 2 July 2015; whether s.15 has been amended since enactment; and the terms of rules 7 and following, which were not read on this pass. OVERLAP DECLARED: the library already holds statutory-position-bma-15-to-19-the-appeal-machinery, which states the same pre-deposit rule and the Tribunal and High Court machinery but sources its text to a third-party site rather than to the Rules as notified; this entry is deliberately narrower and is sourced to incometaxindia.gov.in alone. This library shows the verification state of every entry openly. This entry has not yet been read in full by a chartered accountant. The summary reflects the sources listed on this page. Read the source before you rely on it in a reply to an Assessing Officer or in an appeal before the Commissioner (Appeals) or the Income Tax Appellate Tribunal.
Not a judgment. The statutory position is that an appeal lies to the Commissioner (Appeals) under s.15(1) of the Black Money Act at the instance of a person objecting to the amount of tax on undisclosed foreign income and asset for which he is assessed, denying his liability to be assessed under the Act, objecting to a penalty imposed by the Assessing Officer, objecting to a rectification order enhancing the assessment or reducing the refund, or objecting to a refusal of a rectification claim under s.12; that by s.15(3) the appeal is to be presented within thirty days from service of the notice of demand relating to the assessment or penalty or from service of intimation of the order in any other case; that by s.15(4) the Commissioner (Appeals) may admit a late appeal only where he is satisfied of sufficient cause and the delay does not exceed one year; that by s.15(5) he shall hear and determine the appeal and may enhance the assessment or penalty only after a reasonable opportunity to the assessee; and that by rule 6 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 the appeal is made in Form 2, signed and verified by the person authorised to sign the return of income under s.140 of the Income-tax Act, accompanied by a fee of ten thousand rupees, and, by rule 6(4), shall not be admitted unless at the time of filing the assessee has paid the tax along with penalty and interest thereon on the amount of liability which has not been objected to by him.
TaxSphere, “Statutory position — s.15 of the Black Money Act and rule 6(4) of the Black Money Rules, 2015: what may be appealed to the Commissioner (Appeals), the thirty-day period and the one-year limit on condonation, and the rule that bars admission of the appeal unless the tax with penalty and interest on the undisputed liability has been paid”, https://taxnotice.vittsphere.com/caselaw/case/statutory-position-bma-15-rule-6-4-appeal-and-the-pre-deposit/ (validity last checked 2026-09-17)
The judgment itself is a government work and may be quoted freely. The summary, the validity note and the reasoning on this page are this library's own writing: quote them with attribution, and please do not present either as the words of the court — this page keeps the two apart and so should a quotation of it.
Every entry in this library links to where it was found, so you can check it yourself rather than take our word for it.
What are the time limits, forms and fees for an appeal under the Black Money Act, and where do they differ from the Income-tax Act?
I have an assessment order under s.10(3) of the Black Money Act. The department says the limitation was extended because a request for exchange of information was pending. How long is the period, and how much can that request add to it?
I went to the High Court instead of appealing, and the thirty days under s.15 have gone. Am I out of time?
There is a look-out circular against me while my Black Money Act appeal is pending. Can I get it lifted, and does the appeal need money deposited first?
