law: The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
  70. Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act.-
  The provisions of Chapter XV of the Income-tax Act relating to liability in special cases and of section 189 of that Act or of Chapter V of the Wealth-tax Act, 1957 (27 of 1957) relating to liability to assessment in special cases shall, so far as may be, apply in relation to proceedings under this Chapter as they apply in relation to proceedings under the Income-tax Act or, as the case may be, the Wealth-tax Act.