Section 219 - Amendment of Act 22 of 2015.- Amendment of section 46- Amendment of section 55 - Finance Act, 2018

PART XVIII AMENDMENTS TO THE BLACK MONEY (UNDISCLOSED FOREIGN INCOME AND ASSETS) AND IMPOSITION OF TAX ACT, 2015 Amendment of Act 22 of 2015. 219 . In the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, with effect from the 1st day of April, 2018,- Amendment of section 46 (a) in section 46, in sub-section (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 inserted; Amendment of section 55 (b) in section 55,- (i) for the marginal heading, the following marginal heading shall be substituted, namely: Prosecution to be at instance of Principal Chief Commissioner or Principal Director General or Chief Commissioner 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.