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Bank Promotion Exam Guide

Banking Awareness | Banking Knowledge | for all Bank Exams

Module: General Practice

Q28: Under Section 37A (introduced later to target illicit assets), if the Authorized Officer has reason to believe that foreign exchange or immovable property is held outside India in contravention of Section 4, what specific action can they take regarding assets within India?

A
They can only issue a show-cause notice.
B
They can seize value-equivalent property situated in India.
C
They can arrest the individual immediately without a warrant.
D
They can levy a tax of 120% on the Indian assets.
✅ Correct Answer: B
Section 37A: Seizure of Equivalent Value: This is a draconian but necessary provision for recovery.
If foreign assets (held in contravention of FEMA) cannot be easily reached/seized: The Authorized Officer (ED) is empowered to seize any property situated in India that is equivalent in value to the foreign exchange, foreign security, or immovable property held outside India.
This ensures that the violator cannot enjoy their domestic assets while hiding illicit wealth abroad.