last dates for making a declaration in respect of an undisclosed asset located outside India and to pay the tax and penalty are 30-09-2015 & 31-12-2015

CG noti­fied 30-09-2015 & 31-12-2015 as the dates for make a dec­la­ra­tion in respect of an undis­closed asset locat­ed out­side India and to pay the tax and penal­ty in respect of the undis­closed asset locat­ed out­side India so declared, respec­tive­ly. — 57/2015 — Dat­ed 1–7‑2015 — Income Tax

S.O.1791(E).- In exer­cise of the pow­ers con­ferred by sec­tion 59 and sub-sec­tion (1) of sec­tion 63 of the Black Mon­ey (Undis­closed For­eign Income and Assets) and Impo­si­tion of Tax Act, 2015 (22 of 2015), the Cen­tral Gov­ern­ment here­by appoints –

(i)  the 30^th day of Sep­tem­ber, 2015 as the date on or before which a per­son may make a dec­la­ra­tion in respect of an undis­closed asset locat­ed out­side India;

(ii)  the 31^st  day of Decem­ber, 2015 as the date on or before which a per­son shall pay the tax and penal­ty in respect of the undis­closed asset locat­ed out­side India so declared,

           under the pro­vi­sions of sec­tion 59 of the said Act.

[F.No. 133/33/2015-TPL]

(Amit Katoch)

Under Sec­re­tary to the Gov­ern­ment of India