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<h1>Section 230 amended to reference Black Money Act, effective October 2024, aligning with Expenditure-tax Act provisions.</h1> Section 230 of the Income-tax Act is amended to include references to the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, alongside the existing reference to the Expenditure-tax Act, 1987. This amendment, effective from October 1, 2024, modifies sub-section (1A) of section 230 by inserting the new reference in the proviso's long line.