Section 45: Penalty for other defaults

Q: What does Section 45 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) deal with?

Section 45 BMA pertains to "Penalty for other defaults". It is part of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, a legislation enacted by the Parliament of India. Section 45 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) prescribes penalty for other defaults. As verified on 19 May 2026.

Q: Is Section 45 BMA still in force?

Yes, Section 45 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 is currently in force across the Republic of India.

Q: What is धारा 45 BMA?

धारा 45 BMA is the Devanagari Hindi reference for Section 45 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. Section 45 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) prescribes penalty for other defaults. As verified on 19 May 2026.

Q: What is Dhara 45 BMA?

Dhara 45 BMA is the Roman Hindi reference for Section 45 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. "Dhara" means "Section" in Hindi. Section 45 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) prescribes penalty for other defaults. As verified on 19 May 2026.

Q: How to cite Section 45 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?

Cite as: "Section 45, The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA)" in legal briefs. For academic writing, use the BlueBook format: The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, § 45 (India).

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(1)

A person shall be liable to a penalty if he has, without reasonable cause, failed to—

(a) answer any question put to him by a tax authority in the exercise of its powers under this Act;

(b) sign any statement made by him in the course of any proceedings under this Act which a tax authority may legally require him to sign;

(c) attend or produce books of account or documents at the place or time, if he is required to attend or to give evidence or produce books of account or other documents, at certain place and time in response to summons issued under section 8.

(2)

The penalty referred to in sub-section (1) shall be a sum which shall not be less than fifty thousand rupees but which may extend to two lakh rupees.