The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 · III — TAX MANAGEMENT

Section 21. Appeal to Supreme Court

In force · As amended up to 2026-08

21. Appeal to Supreme Court. —An appeal shall lie to the Supreme Court from any judgment of the High Court delivered under section 19 which the High Court certifies to be a fit case for appeal to the Supreme Court.

Source: India Code