Section 77
Appearance by approved valuer in certain matters. Repealed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) Any assessee who is entitled or
required to attend before any tax authority or the Appellate Tribunal, in connection with any matter
relating to the valuation of any asset, may attend through a valuer approved by the Principal
Commissioner or the Commissioner in accordance with such rules as may be prescribed.
(2) The provisions of sub-section (1) shall not apply in a case where the assessee is required to attend personally for examination on oath or affirmation under section 8.
(2) The provisions of sub-section (1) shall not apply in a case where the assessee is required to attend personally for examination on oath or affirmation under section 8.