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of <h1>Section 87 Alters Revenue Act: Omits 'and' in Clause (c), Adds Black Money Act to Applicable Laws List.</h1> Section 87 amends section 2 of the Central Boards of Revenue Act, 1963. Specifically, it modifies sub-clause (1) of clause (c) by omitting the word 'and' at the end of item (vii). Additionally, it introduces a new item (x) after the amended item (ix), which includes the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, into the list of applicable legislations.
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