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<h1>Income-tax Act provisions (ss.90,90A,119,133-135,138,144A; Ch. XV; ss.237-245,280-281B,284) apply to undisclosed foreign income/assets treated as income tax with necessary modifications</h1> Specified provisions of the Income-tax Act - including clauses of sections 90 and 90A, sections 119, 133-135, 138, 144A, Chapter XV and sections 237, 240, 245, 280, 280A, 280B, 280D, 281, 281B and 284 - apply, with necessary modifications, to matters concerning undisclosed foreign income and assets, treating those provisions as if they refer to undisclosed foreign income and assets instead of to income tax.