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Section 88 - 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
88. Amendment of Act of 15 of 2003.-
In the Prevention of Money-laundering Act, 2002, in the Schedule, in Part C, after entry (3), relating to the offences against property under Chapter XVII of the Indian Penal Code (45 of 1860), the following entry shall be inserted, namely:-
"(4) The offence of wilful attempt to evade any tax, penalty or interest referred to in section 51 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.".
Related Sections
- Section 53: Punishment for abetment
- Section 73: Agreement with foreign countries or specified territories
- Section 76: Notice deemed to be valid in certain circumstances
- Section 28: Exclusion of time taken for obtaining copy
- Section 40: Interest for default in furnishing return and payment or deferment of advance tax
Related Acts
* Only for reference.