Section 13: [ Payment of sum under sub-sections (2) or (5) of section 32. [Inserted by Notification No. G.S.R. 1180(E), dated 28.12.2016 (w.e.f. 2.7.2015).]

Q: What does Section 13 of The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015 (TUFIAITR) deal with?

Section 13 TUFIAITR pertains to "[ Payment of sum under sub-sections (2) or (5) of section 32. [Inserted by Notification No. G.S.R. 1180(E), dated 28.12.2016 (w.e.f. 2.7.2015).]". It is part of the The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015, a legislation enacted by the Parliament of India. Section 13 of The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015 (TUFIAITR) governs [ Payment of sum under sub-sections (2) or (5) of section 32. [Inserted by Notification No. G.S.R. 1180(E), dated 28.12.2016 (w.e.f. 2.7.2015).]. As verified on 19 May 2026.

Q: Is Section 13 TUFIAITR still in force?

Yes, Section 13 of the The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015 is currently in force across the Republic of India.

Q: What is धारा 13 TUFIAITR?

धारा 13 TUFIAITR is the Devanagari Hindi reference for Section 13 of the The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015. Section 13 of The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015 (TUFIAITR) governs [ Payment of sum under sub-sections (2) or (5) of section 32. [Inserted by Notification No. G.S.R. 1180(E), dated 28.12.2016 (w.e.f. 2.7.2015).]. As verified on 19 May 2026.

Q: What is Dhara 13 TUFIAITR?

Dhara 13 TUFIAITR is the Roman Hindi reference for Section 13 of the The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015. "Dhara" means "Section" in Hindi. Section 13 of The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015 (TUFIAITR) governs [ Payment of sum under sub-sections (2) or (5) of section 32. [Inserted by Notification No. G.S.R. 1180(E), dated 28.12.2016 (w.e.f. 2.7.2015).]. As verified on 19 May 2026.

Q: How to cite Section 13 of The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015?

Cite as: "Section 13, The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015 (TUFIAITR)" in legal briefs. For academic writing, use the BlueBook format: The Undisclosed Foreign Income and Assets (Imposition of Tax) Rules, 2015, 2015, § 13 (India).

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- For the purpose of sub-section (2) or sub-section (5) of section 32 of the Act, the employer or debtor, as the case may be, shall remit the sum by way of pay order, drawn on an authorized bank or a branch of the State Bank of India, or a branch of the Reserve Bank of India in favour of the Assessing Officer or the Tax Recovery Officer who has made requisition under sub-section (1) or sub-section (4) of section 32 of the Act, as the case may be.