Section 87 - Amendment of section 2 of Act 54 of 1963. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Amendment of section 2 of Act 54 of 1963. 87 . In section 2 of the Central Boards of Revenue Act, 1963, in sub-clause (1) of clause (c),- (a) in item (vii), the word and occurring at the end shall be omitted; and (b) after item (ix) as so amended, the following item shall be inserted, namely:- (x) the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015; and