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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 59: Declaration of undisclosed foreign asset
- Section 44: Penalty for default in payment of tax arrear
- Section 48: Chapter not in derogation of any other law or any other provision of this Act
- Section 40: Interest for default in furnishing return and payment or deferment of advance tax
- Section 36: Joint and several liability of participants
Related Acts
- National Commission for Indian System of Medicine Act, 2020
- Criminal Law (Amendment) Act, 2018
- Central Goods and Services Tax Act, 2017
- Consumer Protection Act, 2019
- Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Export, Transport, Sale, Distribution, Storage and Advertisement) Act, 2019
* Only for reference.