Section 1Central Act

Section 1: Short title, extent and commencement.

The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

(1) This Act may be called the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.

(2) It extends to the whole of India.

(3) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 2016.

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