Section 84Central Act

Section 84: Application of provisions of Income-tax Act.

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

The provisions of clauses (c) and (d) of sub-section (1) of section 90, clauses (c) and (d) of sub-section (1) of section 90A, sections 119, 133, 134, 135, 138, Chapter XV and sections 237, 240, 245, 280, 280A, 280B, 280D, 281, 281B and 284 of the Income-tax Act shall apply with necessary modifications as if the said provisions refer to undisclosed foreign income and asset instead of to income-tax.

Sec 83 — Income-tax papers to be available for purposes of this Act.

Sec 85 — Power to make rules.

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