Reference to Black Money Act added to proviso of Section 230, altering statutory references under the Income-tax Act.

Insertion of a cross-reference to the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 into the proviso to Section 230(1A) of the Income-tax Act requires that the words "or the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015" be inserted after the Expenditure-tax Act, 1987 in the long line of the proviso, effective 1 October 2024.

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