When it comes to dealing with matters under the harsh ‘Black Money’ law, tax authorities in India have a different rule: In many cases, the Investigation Wing of the Income Tax (I-T) Department also carries out the ‘assessment’ — particularly, where search and surveys have been conducted.

The unusual move, which has surprised those suspected of having undisclosed foreign assets, is aimed to quicken tax collection and build a stronger case that would stand the scrutiny of appellate bodie ..