Section 76: Notice deemed to be valid in certain circumstances

Q: What does Section 76 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) deal with?

Section 76 BMA pertains to "Notice deemed to be valid in certain circumstances". 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 76 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs notice deemed to be valid in certain circumstances. As verified on 19 May 2026.

Q: Is Section 76 BMA still in force?

Yes, Section 76 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 76 BMA?

धारा 76 BMA is the Devanagari Hindi reference for Section 76 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. Section 76 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs notice deemed to be valid in certain circumstances. As verified on 19 May 2026.

Q: What is Dhara 76 BMA?

Dhara 76 BMA is the Roman Hindi reference for Section 76 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. "Dhara" means "Section" in Hindi. Section 76 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs notice deemed to be valid in certain circumstances. As verified on 19 May 2026.

Q: How to cite Section 76 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?

Cite as: "Section 76, 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, § 76 (India).

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(1)

A notice which is required to be served upon a person for the purposes of assessment under this Act shall be deemed to have been duly served upon him in accordance with the provisions of this Act, if the person has appeared in any proceeding or co-operated in any inquiry relating to an assessment.

(2)

The person, referred to in sub-section (1), shall be precluded from taking any objection in any proceeding or inquiry under this Act that the notice was—

(a) not served upon him;

(b) not served upon him in time; or

(c) served upon him in an improper manner.

(3)

The provisions of this section shall not apply, if the person has raised the objection before the completion of the assessment.