Amendment of section 2.

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..... ck Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015.) (hereafter in this Part referred to as the principal Act), in section 2, for clause (2), the following clause shall be substituted and shall be deemed to have been substituted with effect from the 1st day of July, 2015, namely: (2) assessee means a person, (a) bei .....

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..... d Foreign Income and Assets) and Imposition of Tax Act, 2015. Clause 195 of the Bill seeks to amend section 2 of the said Act. The existing provisions of clause ( 2 ) of section 2 of the said Act, inter alia , provides that the assessee means a person who is resident in India within the meaning of section 6 of the Income-tax Act. It is proposed to amend the aforementio .....

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