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Case law › Notifications › 2015 › Notification No. 58/2015 [F.No. 133/33/2015-TPL] / GSR 529(E)
Notification 2 July 2015

Notification No. 58/2015 [F.No. 133/33/2015-TPL] / GSR 529(E)

Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015

What this is

Notification No. 58/2015 [F.No. 133/33/2015-TPL] / GSR 529(E) was published on 2 July 2015. Its subject is Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015.

The instrument itself

The department publishes this one as a scanned document rather than as text, so there is nothing here for us to reproduce. The signed document is on the department’s own site — this file.

← Notification No. 59/2015 [F.No. 178/27/2015-ITA-I]/S.O.1827(E)  ·  Notification No.56/2015 [F.No. 133/33/2015-TPL] / SO 1790(E) →

What a notification is. A notification is made under a power the Act itself gives, and within that power it is law — unlike a circular, which only binds the department. Its reach is the reach of the enabling provision and no wider, and the date it carries decides from when it works.

Source: the Income Tax Department’s own published text — its page for this instrument.