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The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Section 87. Amendment of section 2 of Act 54 of 1963.

In section 2 of the Central Boards of Revenue Act, 1963, in sub-clause (1) of clause (c),— (a) in item (vii), the word "and" occurring at the end shall be omitted; and (b) after item (ix) as so amended, the following item shall be inserted, namely:— "(x) the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015; and"

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