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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 21: Appeal to Supreme Court
- Section 79: Rounding off of income, value of asset and tax
- Section 48: Chapter not in derogation of any other law or any other provision of this Act
- Section 38: Recovery of tax dues in pursuance of agreements with foreign countries or specified territory
- Section 87: Amendment of section 2 of Act 54 of 1963
Related Acts
- Right of Children to Free and Compulsory Education (Amendment) Act, 2019
- Anti-Hijacking Act, 2016
- Integrated Goods and Services Tax Act, 2017
- Chief Election Commissioner and Other Election Commissioners (Appointment, Conditions of Service and Term of Office) Act, 2023
- National Forensic Sciences University Act, 2020
* Only for reference.