Section 87 – Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Amendment of section 2 of Act 54 of 1963

In section 2 of the Central Boards of Revenue Act, 1963, in sub-clause (1) of clause (c),—

(a) in item (vii), the word “and” occurring at the end shall be omitted; and

(b) after item (ix) as so amended, the following item shall be inserted, namely:—

“(x) the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015; and”