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Clarifications on Tax Compliance for Undisclosed Foreign Income and Assets?
July, 06th 2015
                                                                    Circular No. 13 of 2015

                                 F. No. 142/18/2015-TPL
                                  Government of India
                                  Ministry of Finance
                                Department of Revenue
                              Central Board of Direct Taxes
                                     (TPL Division)
                                           ***
                                                                     Dated 6th of July, 2015

     Clarifications on Tax Compliance for Undisclosed Foreign Income and Assets

       The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax
Act, 2015 (hereinafter referred to as `the Act') has introduced a tax compliance provision
under Chapter VI of the Act. The Black Money (Undisclosed Foreign Income and Assets)
and Imposition of Tax Rules, 2015 (hereinafter referred to as `the Rules') have been
notified. In regard to the scheme queries have been received from the public about the
scope of the scheme and the procedure to be followed. The Board has considered the same
and decided to clarify the points raised by issue of a circular in the form of questions and
answers as follows.-

Question No.1:      If firm has undisclosed foreign assets, can the partner file declaration
                    in respect of such asset?

Answer:             The declaration can be made by the firm which shall be signed by the
                    person specified in sub-section (2) of section 62 of the Act. The partner
                    cannot make a declaration in his name. However, the partner may file
                    a declaration in respect of an undisclosed asset held by him.

Question No.2:      Where a company has undisclosed foreign assets, can it file a
                    declaration under Chapter VI of the Act? If yes, then whether
                    immunity would be granted to Directors of the company?

Answer:             Yes, the company can file a declaration under Chapter VI of the Act.
                    The Directors of the company shall not be liable for any offence under
                    the Income-tax Act, Wealth-tax Act, FEMA, Companies Act and the
                    Customs Act in respect of declaration made in the name of the
                    company.

Question No.3:      Whether immunity in respect of declaration made under the scheme is
                    provided in respect of Acts other than those mentioned in section 67
                    of the Act?

                                         Page 1 of 13
Answer:          Section 67 provides immunity from prosecution under the five Acts
                 viz. the Income-tax Act, Wealth-tax Act, FEMA, Companies Act and
                 the Customs Act. It does not provide immunity from prosecution
                 under any other Act. For example- if the undisclosed asset has been
                 acquired out of the proceeds of sale of protected animals the person
                 will not be eligible for immunity under the Wildlife (Protection) Act,
                 1972.

Question No.4:   Whether the person making the declaration will be provided
                 immunity from the Prevention of Money Laundering Act, 2002?

Answer:          The offence under the PMLA arises while laundering money
                 generated from the process or activity connected with the offences
                 specified in the schedule to the PMLA. Therefore, the primary
                 requirement under PMLA is commission of a scheduled offence. With
                 the enactment of the Act, the offence of wilful attempt to evade tax
                 under section 51 of the Act has become a scheduled offence under
                 PMLA. However, where a declaration of an asset has been duly made
                 under section 59 of the Act the provisions of section 51 will not be
                 applicable in respect of that asset. Therefore, PMLA will not be
                 applicable in respect of the scheduled offence of wilful attempt to
                 evade tax under section 51 of the Act in respect of assets for which
                 declaration is made under section 59 of the Act.

Question No.5:   Where an undisclosed foreign asset is declared under Chapter VI of
                 the Act and tax and penalty is paid on its fair market value then will
                 the declarant be liable for capital gains on sale of such asset in the
                 future? If yes, then how will the capital gains in such case be
                 computed?

Answer:          Yes, the declarant will be liable for capital gains under the Income-tax
                 Act on sale of such asset in future. As per the current provisions of
                 the Income-tax Act, the capital gains is computed by deducting cost of
                 acquisition from the sale price. However, since the asset will be taxed
                 at its fair market value the cost of acquisition for the purpose of
                 Capital Gains shall be the said fair market value and the period of
                 holding shall start from the date of declaration of such asset under
                 Chapter VI of the Act.




                                      Page 2 of 13
Question No.6:    Where a notice under section 142/ 143(2)/ 148/ 153A/ 153C of the
                  Income-tax Act has been issued to a person for an assessment year
                  will he be ineligible from voluntary declaration under section 59 of
                  the Act?

Answer:           The person will only be ineligible from declaration of those foreign
                  assets which have been acquired during the year for which a notice
                  under section 142/ 143(2)/ 148/ 153A/ 153C is issued and the
                  proceeding is pending before the Assessing Officer. He is free to
                  declare other foreign assets which have been acquired during other
                  years for which no notice under above referred sections have been
                  issued.

Question No.7:    As per section 71(d)(i), declaration cannot be made where an
                  undisclosed asset has been acquired during any previous year
                  relevant to an assessment year for which a notice under section 142,
                  143(2), 148, 153A or 153C of the Income-tax Act has been issued. If the
                  notice has been issued but not served on the declarant then how will
                  he come to know whether the notice has been issued?

Answer:           The declarant will not be eligible for declaration under Chapter VI of
                  the Act where an undisclosed asset has been acquired during any
                  previous year relevant to any assessment year where a notice under
                  section 142, 143(2), 148, 153A or 153C of the Income-tax Act has been
                  issued and served on the declarant on or before 30th day of June, 2015.
                  The declarant is required to file a declaration regarding receipt of any
                  such notice in Form 6.

Question No. 8:   Where an undisclosed foreign asset has been acquired partly during a
                  previous year relevant to the assessment year which is pending for
                  assessment and partly during other years not pending for assessment
                  then whether such asset is eligible for declaration under Chapter VI
                  of the Act?

Answer:           In the case where proceedings are pending before an Assessing
                  Officer in pursuance of a notice under section 142, 143(2), 148, 153A or
                  153C of the Income-tax Act served on or before 30-06-2015, the
                  declarant may declare the undisclosed asset under Chapter VI of the
                  Act. However, while computing the amount of declaration the
                  investment made in the asset during the previous year relevant to the
                  assessment year for which such notice is issued needs to be deducted

                                       Page 3 of 13
                  from the fair market value of the asset for which the person shall
                  provide a computation alongwith the declaration. Further, such
                  investment which is deducted from the fair market value shall be
                  assessable in the assessment of the relevant assessment year pending
                  under the Income-tax Act and the person shall inform the Assessing
                  Officer the investment made during the relevant year in such asset.

                  Also to clarify, where a notice under section 142, 143(2), 148, 153A or
                  153C of the Income-tax Act is issued on or after 30-06-2015, the
                  declarant shall be eligible to declare full value of asset even if such
                  asset (or part of such asset) is acquired in the previous year relevant
                  to the assessment year for which such notice is issued.

Question No.9:    Can a declaration be made of undisclosed foreign assets which have
                  been assessed to tax and the case is pending before an Appellate
                  Authority?

Answer:           As per section 65 of the Act, the declarant is not entitled to re-open
                  any assessment or reassessment made under the Income-tax Act.
                  Therefore, he is not entitled to avail the tax compliance in respect of
                  those assets. However, he can voluntarily declare other undisclosed
                  foreign assets which have been acquired or made from income not
                  disclosed and consequently not assessed under the Income-tax Act.

Question No.10:   Can a person against whom a search/ survey operation has been
                  initiated file voluntary declaration under Chapter VI of the Act?

Answer:           (a) The person is not eligible to make a declaration under Chapter VI
                  if a search has been initiated and the time for issuance of notice under
                  section 153A has not expired, even if such notice for the relevant
                  assessment year has not been issued. In this case, however, the person
                  is eligible to file a declaration in respect of an undisclosed foreign
                  asset acquired in any previous year in relation to an assessment year
                  which is prior to assessment years relevant for the purpose of notice
                  under section 153A.

                  (b) In case of survey operation the person is barred from making a
                  declaration under Chapter VI in respect of an undisclosed asset
                  acquired in the previous year in which the survey was conducted.
                  The person is, however, eligible to make a declaration in respect of an
                  undisclosed asset acquired in any other previous year.

                                       Page 4 of 13
Question No. 11:   Where a search/ survey operation was conducted and the assessment
                   has been completed but the undisclosed foreign asset was not taxed,
                   then whether such asset can be declared under Chapter VI of the Act?

Answer:            Yes, such undisclosed asset can be declared under Chapter VI of the
                   Act.

Question No.12:    Whether a person is barred from voluntary declaration under Chapter
                   VI of the Act if any information has been received by the Government
                   under DTAA?

Answer:            As per section 71(d)(iii), the person cannot make a declaration of an
                   undisclosed foreign asset where the Central Government has received
                   an information in respect of such asset under the DTAA. The person
                   is entitled for voluntary declaration in respect of other undisclosed
                   foreign assets for which no information has been received.

Question No.13:    How would the person know that the Government has received
                   information of an undisclosed foreign asset held by him which will
                   make the declaration ineligible?




Answer:            The person may not know that the Government has information
                   about undisclosed foreign asset held by him if the same has not been
                   communicated to him in any enquiry/proceeding under the Income-
                   tax Act. After the person has filed a declaration, which is to be filed
                   latest by 30th September, 2015, he will be issued intimation by the
                   Principal Commissioner/Commissioner by 31th October, 2015,
                   whether any information has been received by the Government and
                   consequently whether he is eligible to make the payment on the
                   declaration made. If no information has been received up to 30th June,
                   2015 by the Government in respect of such asset the person will be
                   allowed a time upto 31st December, 2015 for payment of tax and
                   penalty in respect of the declared asset.

                   There may be a case where person makes declaration in respect of 5
                   assets whereas the Government has information about only 1 asset. In
                   such situation the person will be eligible to declare the balance 4
                   assets under Chapter VI of the Act. In such case the declarant, on
                   receipt of intimation by the Principal Commissioner/Commissioner,
                   shall revise the declaration made within 15 days of such receipt of


                                        Page 5 of 13
                  intimation to exclude the asset which is not eligible for declaration.
                  Tax and penalty on the eligible assets under the Act shall be payable
                  in respect of the revised declaration by 31st of December, 2015. In
                  respect of the ineligible assets provisions of the Income-tax Act shall
                  apply. (Please also see answer to question no. 15)

Question No.14:   What are the consequences if no declaration under Chapter VI of the
                  Act is made in respect of undisclosed foreign assets acquired prior to
                  the commencement of the Act?

Answer:           As per section 72(c), where any asset has been acquired prior to the
                  commencement of the Act and no declaration under Chapter VI of the
                  Act is made then such asset shall be deemed to have been acquired in
                  the year in which it comes to the notice of the Assessing Officer and
                  the provisions of the Act shall apply accordingly.
                  India is expected to start receiving information through Automatic
                  Exchange of Information (AEOI) route under FATCA from USA later
                  in the year 2015. Further, under the multilateral agreement India will
                  start receiving information from other countries under AEOI route
                  from 2017 onwards. As at 18th March 2015, 58 jurisdictions (including
                  India) have committed to share information under AEOI by 2017 and
                  36 jurisdictions have committed to share by 2018, including
                  jurisdictions which have beneficial tax regime. The multilateral
                  agreement is expected to cover all the countries in the near future.
                  The information under the AEOI will include information of
                  controlling persons (beneficial owners) of the asset. The possibility of
                  discovery of an undisclosed asset may arise at any time in the future;
                  say for example, information of an immovable property can be
                  unearthed if any utility bills/property tax or even gardener's/
                  caretaker's salary has been paid through an existing or closed bank
                  account. Therefore, if any information of an undisclosed foreign asset
                  acquired earlier, say in the year 1975, for $ 100,000 comes to the notice
                  of an Assessing Officer later, say in the year 2020, when its value
                  becomes, say, $ 5 Million, the liability under the Act amounting to 120
                  percent of the fair market value of the asset on the valuation date may
                  arise in the year 2020, besides prosecution and other consequences. In
                  this case if the valuation date is in the year 2020 the amount of tax and
                  penalty under the Act will be $ 6 Million.

Question No.15:   If a declaration of undisclosed foreign asset is made under Chapter VI
                  of the Act and the same was found ineligible due to the reason that

                                       Page 6 of 13
                  Government had prior information under DTAA then will the person
                  be liable for consequences under the Act?

Answer:           In respect of such assets which have been duly declared in good faith
                  under the tax compliance but not found eligible, he shall not be hit by
                  section 72(c) of the Act and no action lies in respect of such assets
                  under the Act. However, such information may be used for the
                  purpose of the Income-tax Act.

Question No.16:   In respect of the undisclosed foreign assets referred to in answer to
                  question No. 15 above, where the proceedings under the Income-tax
                  Act are initiated, can the options of settlement commission etc. under
                  the Income-tax Act be availed in respect of such assets?

Answer:           All the provisions of the Income-tax Act shall be applicable in respect
                  of those assets.

Question No.17:   A person has some undisclosed foreign assets. If he declares those
                  assets in the Income-tax Return for assessment year 2015-16 or say
                  2014-15 (in belated return) then should he need to declare those assets
                  in the voluntary tax compliance under Chapter VI of the Act?

Answer:           As per the Act, the undisclosed foreign asset means an asset which is
                  unaccounted/ the source of investment in such asset is not fully
                  explainable. Since an asset reported in Schedule FA does not form
                  part of computation of total income in the Income-tax Return and
                  consequently does not get taxed, mere reporting of a foreign asset in
                  Schedule FA of the Return does not mean that the source of
                  investment in the asset has been explained. The foreign asset is liable
                  to be taxed under the Act (whether reported in the return or not) if
                  the source of investment in such asset is unexplained. Therefore,
                  declaration should be made under Chapter VI of the Act in respect of
                  all those foreign assets which are unaccounted/ the source of
                  investment in such asset is not fully explainable.

Question No.18:   A person holds certain foreign assets which are fully explained and
                  acquired out of tax paid income. However, he has not reported these
                  assets in Schedule FA of the Income-tax Return in the past. Should he
                  declare such assets under Chapter VI of the Act?

Answer:           Since, these assets are fully explained they are not treated as
                  undisclosed foreign assets and should not be declared under Chapter

                                       Page 7 of 13
                   VI of the Act. However, if these assets are not reported in Schedule
                   FA of the Income-tax Return for assessment year 2016-17 (relating to
                   previous year 2015-16) or any subsequent assessment year by a
                   person, being a resident (other than not ordinarily resident), then he
                   shall be liable for penalty of Rs. 10 lakhs under section 43 of the Act.
                   The penalty is, however, not applicable in respect of an asset being
                   one or more foreign bank accounts having an aggregate balance not
                   exceeding an amount equivalent to Rs. 5 lakhs at any time during the
                   previous year.

Question No.19:    A person has a foreign bank account in which undisclosed income has
                   been deposited over several years. He has spent the money in the
                   account over these years and now it has a balance of only $500. Does
                   he need to pay tax on this $500 under the declaration?

Answer:            Section 59 of the Act provides for declaration of an undisclosed asset
                   and not income. In this case the Bank account is an undisclosed asset
                   which may be declared. Tax on undisclosed asset is required to be
                   paid on its fair market value. In case of a bank account the fair market
                   value is the sum of all the deposits made in the account computed in
                   accordance with Rule 3(1)(e). Therefore, tax and penalty needs to be
                   paid on such fair market value and not on the balance as on date.

Question No. 20:   A person held a foreign bank account for a limited period between
                   1994-95 and 1997-98 which was unexplained. Since such account was
                   closed in 1997-98 does he need to declare the same under Chapter VI
                   of the Act?

Answer:            Section 59 of the Act provides that the declaration may be made of
                   any undisclosed foreign asset which has been acquired from income
                   which has not been charged to tax under the Income-tax Act. Since
                   the investment in the bank account was unexplained and was from
                   untaxed income the same may be declared under Chapter VI of the
                   Act. The consequences of non-declaration may arise under the Act at
                   any time in the future when the information of such account comes to
                   the notice of the Assessing Officer.

Question No.21:    A person inherited a house property in 2003-04 from his father who is
                   no more. Such property was acquired from unexplained sources of
                   investment. The property was sold by the person in 2011-12. Does he
                   need to declare such property under Chapter VI of the Act and if yes

                                        Page 8 of 13
                  then, what will be the fair market value of such property for the
                  purpose of declaration?

Answer:           Since the property was from unexplained sources of investment the
                  same may be declared under Chapter VI of the Act. However, the
                  declaration in this case needs be made by the person who inherited
                  the property in the capacity of legal representative of his father. The
                  fair market value of the property in his case shall be higher of its cost
                  of acquisition and the sale price as per Rule 3(2) of the Rules.

Question No.22:   A person acquired a house property in a foreign country during the
                  year 2000-01 from unexplained sources of income. The property was
                  sold in 2007-08 and the proceeds were deposited in a foreign bank
                  account. Does he need to declare both the assets under Chapter VI of
                  the Act and pay tax on both the assets?

Answer:           The declaration may be made in respect of both the house property
                  and the bank account at their fair market value. The fair market value
                  of the house property shall be higher of its cost and the sale price, less
                  amount deposited in bank account. If the cost price of the house
                  property is higher the declarant will be required to pay tax and
                  penalty on (cost price ­ sale price) of the house. If the sale price of the
                  house property is higher the fair market value of the house property
                  shall be nil as full amount was deposited in the bank account. The fair
                  market value of the bank account shall be as determined under Rule
                  3(1)(e) and tax and penalty shall be paid on this amount. (Please also
                  refer to the illustration under Rule 3(3) for computation of fair market
                  value.)
                  Further, it is advisable to declare all the undisclosed foreign assets
                  even if the fair market value as computed in accordance with Rule 3
                  comes to nil. This may avoid initiation of any inquiry under the Act in
                  the future in case such asset comes to the notice of the Assessing
                  Officer.

Question No.23:   A person is a non-resident. However, he was a resident of India
                  earlier and had acquired foreign assets out of income chargeable to
                  tax in India which was not declared in the return of income or no
                  return was filed in respect of that income. Can that person file a
                  declaration under Chapter VI of the Act?




                                        Page 9 of 13
Answer:            Section 59 provides that a declaration may be made by any person of
                   an undisclosed foreign asset acquired from income chargeable to tax
                   under the Income-tax Act for any assessment year prior to assessment
                   year 2016-17. Since the person was a resident in the year in which he
                   had acquired foreign assets (which were undisclosed) out of income
                   chargeable to tax in India, he is eligible to file a declaration under
                   section 59 in respect of those assets under Chapter VI of the Act.

Question No.24:    A person is a resident now. However, he was a non-resident earlier
                   when he had acquired foreign assets (which he continues to hold now)
                   out of income which was not chargeable to tax in India. Does the
                   person need to file a declaration in respect of those assets under
                   Chapter VI of the Act?

Answer:            No. Those assets do not fall under the definition of undisclosed assets
                   under the Act.

Question No. 25:   If a person has 3 undisclosed foreign assets and declares only 2 of
                   those under Chapter VI of the Act, then will he get immunity from the
                   Act in respect of the 2 assets declared?

Answer:            It is expected that one should declare all his undisclosed foreign
                   assets. However, in such a case the person will get immunity under
                   the provisions of the Act in respect of the two assets declared under
                   Chapter VI of the Act and no immunity will be available in respect of
                   the third asset which is not declared.

Question No. 26:   A resident earned income outside India which has been deposited in
                   his foreign bank account. The income was charged to tax in the
                   foreign country when it was earned but the same was not declared in
                   the return of income in India and consequently not taxed in India.
                   Does he need to disclose such income under Chapter VI of the Act?
                   Will he get credit of foreign tax paid?

Answer:            Declaration under Chapter VI is to be made of an undisclosed foreign
                   asset. In this case, the person being a resident of India, the foreign
                   bank account needs to be declared under Chapter VI as it is an
                   undisclosed asset and acquired from income chargeable to tax in
                   India. The fair market value of the bank account shall be determined
                   as per Rule 3(1)(e). No credit of foreign taxes paid shall be allowable
                   in India as section 84 of the Act does not provide for application of

                                       Page 10 of 13
                   sections 90(1)(a)/90(1)(b)/ 90A(1)(a)/ 90A(1)(b) of the Income-tax Act
                   (relating to credit of foreign tax paid) to the Act. Further, section 73 of
                   the Act does not allow agreement with foreign country for the
                   purpose of granting relief in respect of tax chargeable under the Act.

Question No. 27:   Can a person declare under Chapter VI his undisclosed foreign assets
                   which have been acquired from money earned through corruption?

Answer:            No. As per section 71(b) of the Act, Chapter VI shall not apply, inter-
                   alia, in relation to prosecution of any offence punishable under the
                   Prevention of Corruption Act, 1988. Therefore, declaration of such
                   asset cannot be made under Chapter VI. However, if such a
                   declaration is made and in an event it is found that the asset
                   represented money earned through corruption it would amount to
                   misrepresentation of facts and the declaration shall be void under
                   section 68 of the Act. If a declaration is held as void, the provisions of
                   the Act shall apply in respect of such asset as they apply in relation to
                   any other undisclosed foreign asset.

Question No. 28:   If a foreign asset has been acquired partly out of undisclosed income
                   chargeable to tax and partly out of disclosed income/exempt income
                   (tax paid income) then whether that foreign asset will be treated as
                   undisclosed? Whether declaration under Chapter VI needs to be made
                   in respect of such asset? If yes, what amount should be disclosed?

Answer:            As per section 5 of the Act, in computing the value of an undisclosed
                   foreign asset any income which has been assessed to tax under the
                   Income-tax Act from which that asset is acquired shall be reduced
                   from the value of the undisclosed foreign asset. Only part of the
                   investment is such foreign asset is undisclosed (unexplained) hence
                   declaration of such foreign asset may be made under Chapter VI of
                   the Act. The amount of declaration shall be the fair market value of
                   such asset as on 1st July, 2015 as reduced by the amount computed in
                   accordance with section 5 of the Act.

Question No. 29:   Whether for the purpose of declaration, the undisclosed foreign asset
                   should be held by the declarant on the date of declaration?

Answer:            No, there is no such requirement. The declaration may be made if the
                   foreign asset was acquired out of undisclosed income even if the same


                                        Page 11 of 13
                   has been disposed off and is not held by the declarant on the date of
                   declaration.

Question No. 30:   Whether at the time of declaration under Chapter VI, will the
                   Principal Commissioner/Commissioner do any enquiry in respect of
                   the declaration made?

Answer:            After the declaration is made the Principal Commissioner/
                   Commissioner will enquire whether any information has been
                   received by the competent authority in respect of the asset declared.
                   Apart from this no other enquiry will be conducted by him at the time
                   of declaration.




Question No. 31:   A person is a beneficiary in a foreign asset. Is he eligible for
                   declaration under section 59 of the Act?

Answer:            As far as ownership is concerned, as per section 2(11) of the Act
                   "undisclosed asset located outside India" means an asset held by the
                   person in his name or in respect of which he is a beneficial owner. The
                   definition of "beneficial owner" and "beneficiary" is provided in
                   Explanation 4 and Explanation 5 to section 139(1) of the Income-tax Act,
                   respectively (which is at variance with the determination of beneficial
                   ownership provided under Rule 9(3) of the PMLA (Maintenance of
                   Records) Rules, 2005). Therefore, for the purpose of the Act
                   "beneficial owner" in respect of an asset means an individual who has
                   provided, directly or indirectly, consideration for the asset for the
                   immediate or future benefit, direct or indirect, of himself or any other
                   person. Further, "beneficiary" in respect of an asset means an
                   individual who derives benefit from the asset during the previous
                   year and the consideration for such asset has been provided by any
                   person other than such beneficiary. Therefore, as per the Act the
                   beneficial owner is eligible for declaration under section 59 of the Act.

                   There may be a case where a person is listed as a beneficiary in a
                   foreign asset, however, if he has provided consideration for the asset,
                   directly or indirectly, he will be covered under the definition of
                   beneficial owner for the purposes of the Act.

Question No. 32:   A person was employed in a foreign country where he acquired or
                   made an asset out of income earned in that country. Whether such
                   asset is required to be declared under Chapter VI of the Act?

                                        Page 12 of 13
Answer:            If the person, while he was a non-resident in India, acquired or made
                   a foreign asset out of income which is not chargeable to tax in India,
                   such asset shall not be an undisclosed asset under the Act.

                   However, if income was accrued or received in India while he was
                   non-resident, such income is chargeable to tax in India. If such income
                   was not disclosed in the return of income and the foreign asset was
                   acquired from such income then the asset becomes undisclosed
                   foreign asset and the person may declare such asset under Chapter VI
                   of the Act.




                                                                         (Gaurav Kanaujia)
                                                       Director to the Government of India
Copy to:-
1.  PS to FM/ OSD to FM/ OSD to MoS(R).
2.  PS to Secretary (Revenue).
3.  The Chairperson, Members and all other officers in CBDT of the rank of Under
    Secretary and above.
4.  All Pr. Chief Commissioners/ Pr. Director General of Income-tax ­ with a request to
    circulate amongst all officers in their regions/ charges.
5.  Pr. DGIT (Systems)/ Pr. DGIT (Vigilance)/ Pr. DGIT (Admn.)/ Pr. DG (NADT)/ Pr.
    DGIT (L&R).
6.  Media Co-ordinator and Official spokesperson of CBDT.
7.  Web manager for posting on the departmental website.




                                       Page 13 of 13

 
 
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