Section 88: Amendment of Act of 15 of 2003.

The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015Central Act · Act 22 of 2015

In the Prevention of Money-laundering Act, 2002, in the Schedule, in Part C, after entry (3), relating to the offences against property under Chapter XVII of the Indian Penal Code (45 of 1860), the following entry shall be inserted, namely:—

"(4) The offence of wilful attempt to evade any tax, penalty or interest referred to in section 51 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.".

Where this provision sits

Act	The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Section	88
Marginal note	Amendment of Act of 15 of 2003.
Jurisdiction	Central
Status	In force as published by the source

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