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    <title>Amendment of section 132B.</title>
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    <description>The amendment adds the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 to the list of taxation enactments in clause (i) of subsection (1) of section 132B, so that liabilities under that Act may be recovered from assets seized or requisitioned under the search and seizure framework; the change aligns recovery procedures with the treatment of undisclosed foreign income and assets and takes effect from the specified commencement date.</description>
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      <description>The amendment adds the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 to the list of taxation enactments in clause (i) of subsection (1) of section 132B, so that liabilities under that Act may be recovered from assets seized or requisitioned under the search and seizure framework; the change aligns recovery procedures with the treatment of undisclosed foreign income and assets and takes effect from the specified commencement date.</description>
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