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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 - Bill - Clause 216 - PART XVIII AMENDMENTS TO THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSITION OF TAX AC .....

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n 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 inserted; Amendment .....

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or 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 seeks to amend the .....

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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 an order impos .....

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roceedings. 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 Commissioner (Appeals), .....

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