Home Acts & Rules Direct Taxes Acts Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 Chapters List Chapter VII GENERAL PROVISIONS This
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Section 88 - Amendment of Act of 15 of 2003. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015Extract Amendment of Act of 15 of 2003. 88. 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 Undisclosed Foreign Income and Assets (Imposition of Tax) Act, 2015 .
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