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 - Income Tax

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,SECTION 3, SUB-SECTION (ii)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) NOTIFICATION NO. 57/2015 New Delhi, the 1 st July, 2015 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