evidence: 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. [...] Commissioner or Chief Commissioner or Principal Commissioner or Commissioner - 56 Offences by companies - 57 Proof of entries in records of documents - 58 Punishment for second and subsequent offences - TAX COMPLIANCE FOR UNDISCLOSED FOREIGN INCOME AND ASSETS - 59 Declaration of undisclosed foreign asset - 60 Charge of tax - 61 Penalty - 62 Manner of declaration - 63 Time for payment of tax - 64 Undisclosed foreign asset declared not to be included in total income - 65 Undisclosed foreign asset declared not to affect finality of completed assessments - 66 Tax in respect of voluntarily disclosed asset not refundable - 67 Declaration not admissible in evidence against declarant - 68 Declaration by misrepresentation of facts to be void - 69 Exemption from wealth-tax in respect of assets specified in declaration - 70 Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act - 71 Chapter not to apply to certain persons - 72 Removal of doubts - 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