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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 67: Declaration not admissible in evidence against declarant
- Section 85: Power to make rules
- Section 70: Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act
- Section 27: Amendment of assessment on appeal
- Section 5: Computation of total undisclosed foreign income and asset
Related Acts
* Only for reference.