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<h1>Amendments to Black Money Act: Key Provisions of Income-tax Act Adapted for Undisclosed Foreign Income and Assets</h1> The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, incorporates specific provisions of the Income-tax Act with necessary modifications. These include clauses from sections 90 and 90A, and sections 119, 133, 134, 135, 138, 144A, Chapter XV, and sections 237, 240, 245, 280, 280A, 280B, 280D, 281, 281B, and 284. These provisions are adapted to address undisclosed foreign income and assets, treating them as if they pertain to income-tax. The amendment made by the Finance (No. 2) Act, 2019, effective from September 1, 2019, substitutes section 138.