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of <h1>Section 83 Allows Use of Income-Tax Data to Tackle Undisclosed Foreign Income and Assets under Black Money Act 2015.</h1> Section 83 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, stipulates that information from statements or returns submitted under the Income-tax Act can be utilized for the purposes of this Act. This provision allows for the use of income-tax data to address issues related to undisclosed foreign income and assets, overriding any restrictions in the Income-tax Act.
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