Section 13
Notice of demand. Repealed
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
About this Act
An Act to make provisions to deal with the problem of the Black money that is undisclosed foreign income and assets, the procedure for dealing with such income and assets and to provide for imposition of tax on any undisclosed foreign income and asset held outside India and for matters connected therewith or incidental thereto.
Any sum payable in consequence of any order made under this Act shall be
demanded by a tax authority by serving upon the assessee a notice of demand in such form and manner as
may be prescribed.