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<h1>Certain Income-tax Act provisions (secs 90, 90A, 119, 133-135, 144A, 280-281B) apply to undisclosed foreign income and assets</h1> Specified provisions of the Income-tax Act, including certain clauses of sections 90 and 90A, several investigative and procedural sections (119, 133-135, 138, 144A), Chapter XV and other assessment, levy and recovery provisions (237, 240, 245, 280, 280A, 280B, 280D, 281, 281B, 284), apply, with necessary modifications, as if those provisions referred to undisclosed foreign income and assets rather than to income-tax, thereby extending relevant assessment, inquiry, penalty and recovery mechanisms to undisclosed foreign income and assets.