Section 14
Direct assessment or recovery not barred. Repealed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.
Nothing in this Chapter shall prevent either the
direct assessment of the person on whose behalf or for whose benefit the undisclosed income from a
source located outside India is receivable or undisclosed asset located outside India is held, or the
recovery from such person of the tax or any other sum of money payable in respect of such income and
asset.