Amendment to Section 132B expands referenced statutes to include the Black Money Act, altering applicable statutory scope.

Amendment expands statutory references in section 132B of the Income-tax Act by substituting the existing cross-reference so that the Interest-tax Act and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 are both cited, thereby broadening the enactments connected to the provision; the substitution is effective from the first day of October, 2024.

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