Section 75
Authentication of notices and other documents. Repealed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.
(1) A notice or any other document required
to be issued, served or given for the purposes of this Act by any tax authority shall be authenticated by
that authority.
(2) Every notice or other document to be issued, served or given for the purposes of this Act by any tax authority shall be deemed to be authenticated, if the name and office of a designated tax authority is printed, stamped or otherwise written thereon.
(3) In this section, a designated tax authority shall mean any tax authority authorized by the Board to issue, serve or give such notice or other document after authentication in the manner as provided in sub-section (2)@i/@.
(2) Every notice or other document to be issued, served or given for the purposes of this Act by any tax authority shall be deemed to be authenticated, if the name and office of a designated tax authority is printed, stamped or otherwise written thereon.
(3) In this section, a designated tax authority shall mean any tax authority authorized by the Board to issue, serve or give such notice or other document after authentication in the manner as provided in sub-section (2)@i/@.