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Chapter VII: ## GENERAL PROVISIONS CHAPTER VII GENERAL PROVISIONS 73. Agreement with foreign countries or specified territories. 74. Service of notice generally. 75. Authentication of notices and other documents. 76. Notice deemed to be valid in certain circumstances. 77. Appearance by approved valuer in certain matters. 78. Appearance by authorised representative. 79. Rounding off of income, value of asset and tax. 80. Congnizance of offences. 81. Assessment not to be invalid on certain grounds. 82. Bar of suits in civil courts. 83. Income-tax papers to be available for purposes of this Act. 84. Application of provisions of Income-tax Act. 85. Power to make rules. 86. Power to remove difficulties. 87. Amendment of section 2 of Act 54 of 1963. 88. Amendment of Act of 15 of 2003. THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSITION OF TAX ACT, 2015 ACT NO. 22 OF 2015 [26 th May , 2015.] An Act to make provisions to deal with the problem of the Black money that is undisclosed foreign income and assets, the procedure for dealing with such income and assets and to provide for imposition of tax on any undisclosed foreign income and asset held outside India and for matters connected therewith or incidental thereto. BE it enacted by Parliament in the Sixty-sixth Year of the Republic of India as follows:—