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    <title>Amendment of section 132B.</title>
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    <description>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.</description>
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      <description>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.</description>
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