Section 48: Chapter not in derogation of any other law or any other provision of this Act

Q: What does Section 48 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) deal with?

Section 48 BMA pertains to "Chapter not in derogation of any other law or any other provision of this Act". It is part of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, a legislation enacted by the Parliament of India. Section 48 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs chapter not in derogation of any other law or any other provision of this Act. As verified on 19 May 2026.

Q: Is Section 48 BMA still in force?

Yes, Section 48 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 is currently in force across the Republic of India.

Q: What is धारा 48 BMA?

धारा 48 BMA is the Devanagari Hindi reference for Section 48 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. Section 48 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs chapter not in derogation of any other law or any other provision of this Act. As verified on 19 May 2026.

Q: What is Dhara 48 BMA?

Dhara 48 BMA is the Roman Hindi reference for Section 48 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. "Dhara" means "Section" in Hindi. Section 48 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs chapter not in derogation of any other law or any other provision of this Act. As verified on 19 May 2026.

Q: How to cite Section 48 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?

Cite as: "Section 48, The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA)" in legal briefs. For academic writing, use the BlueBook format: The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, § 48 (India).

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Thursday, 21 May 2026

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Section 48 BMA (The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015): Chapter not in derogation of any other law or any other provision of this Act | Law on Tips | Law on Tips

Table of Contents

The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Chapter VO — ffences and prosecutions

Section 48

Chapter not in derogation of any other law or any other provision of this Act

(1)

The provisions of this Chapter shall be in addition to, and not in derogation of, the provisions of any other law providing for prosecution for offences thereunder.

(2)

The provisions of this Chapter shall be independent of any order under this Act that may be made, or has not been made, on any person and it shall be no defence that the order has not been made on account of time limitation or for any other reason.