The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act

Agreement with foreign countries or specified territories

Service of notice generally

Authentication of notices and other documents

Notice deemed to be valid in certain circumstances

Appearance by approved valuer in certain matters

Appearance by authorised representative

Rounding off of income, value of asset and tax

Congnizance of offences

Assessment not to be invalid on certain grounds

Bar of suits in civil courts

Income-tax papers to be available for purposes of this Act

Application of provisions of Income-tax Act

Power to make rules

Power to remove difficulties

Amendment of section 2 of Act 54 of 1963

Amendment of Act of 15 of 2003


GENERAL PROVISIONS


The provisions of clauses (c) and (d) of
sub-section (1) of section 90, clauses (c) and (d) of sub-section (1) of section 90A, sections 119, 133, 134,
135, 138, Chapter XV and sections 237, 240, 245, 280, 280A, 280B, 280D, 281, 281B and 284 of the
Income-tax Act shall apply with necessary modifications as if the said provisions refer to undisclosed
foreign income and asset instead of to income-tax. 

LAWGIST

# 84 Application of provisions of Income-tax Act