Section 21
Appeal to Supreme Court. Repealed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.
An appeal shall lie to the Supreme Court from any judgment of the
High Court delivered under section 19 which the High Court certifies to be a fit case for appeal to the
Supreme Court.