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Section 41
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Section 41. Penalty in relation to undisclosed foreign income and asset

The Assessing Officer may direct that in a case where tax has been computed under section 10 in respect of undisclosed foreign income and asset, the assessee shall pay by way of penalty, in addition to tax, if any, payable by him, a sum equal to three times the tax computed under that section.

How courts have applied section 41