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<h1>Finance Bill 2019 amends Black Money Act, extending Section 144A of Income-tax Act for improved compliance.</h1> Clause 198 of the Finance (No. 2) Bill, 2019, amends section 84 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. The amendment substitutes the figures '138' with '138, 144A,' thereby extending the applicability of section 144A of the Income-tax Act to the Black Money Act with necessary modifications. This change is effective from September 1, 2019, and aims to align certain provisions of the Income-tax Act with the Black Money Act for better enforcement and compliance.