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Section-1 Short title, extent and commencement


Chapter I: Preliminary

Section-1 Short title, extent and commencement.

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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