Section 84. Application of provisions of Income-tax Act
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Act
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Section number
84
Section reader
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
84. Application of provisions of Income-tax Act.-
The provisions of clauses (c) and (d) of sub-section (1) of section 90, clauses (c) and (d) of sub-section (1) of section 90A, sections 119, 133, 134, 135, 1[138, 144A] Chapter XV and sections 237, 240, 245, 280, 280A, 280B, 280D, 281, 281B and 284 of the Income-tax Act shall apply with necessary modifications as if the said provisions refer to undisclosed foreign income and asset instead of to income-tax.
1. Subs. by Act 23 of 2019, s. 208, for the figures "138" (w.e.f. 1-9-2019).
