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

Section 88

Amendment of Act of 15 of 2003.

Amendment status not verified — confirm the current text below against the official source.

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.".

Section 88 – The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 | DailyLaw.ai