Quick Navigation
Section 84 - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
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).
Related Sections
- Section 64: Undisclosed foreign asset declared not to be included in total income
- Section 5: Computation of total undisclosed foreign income and asset
- Section 45: Penalty for other defaults
- Section 26: Execution of order for costs awarded by Supreme Court
- Section 83: Income-tax papers to be available for purposes of this Act
Related Acts
* Only for reference.