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Amendment of Act 22 of 2015.- Amendment of section 46.- Amendment of section 55.

Clause 216 - Bills - AMENDMENTS TO THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSITION OF TAX ACT, 2015 - FINANCE BILL, 2018 - Clause 216 - PART XVIII AMENDMENTS TO THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSI .....

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on (4),- (i) in the opening portion, after the words Joint Commissioner, , the words or the Joint Director shall be inserted; (ii) in clause (b), after the words Deputy Commissioner , the words or Assistant Director or Deputy Director shall be insert .....

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oner or Director General or Principal Commissioner or Commissioner. ; (ii) in sub-section (2), after the words the Chief Commissioner , the words or the Principal Director General or the Director General shall be inserted. Clause 216 of the Bill seek .....

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sing a penalty shall be made with the approval of the Joint Commissioner in certain circumstances specified therein. It is proposed to amend the said sub-section so as to provide that the Joint Director shall also be vested with the power to approve .....

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prosecution proceedings. Sub-section (1) of the said section provides that a person shall not be proceeded against for an offence under section 49 to section 53 except with the sanction of the Principal Commissioner or Commissioner or the Commission .....

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