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Indian Kanoon
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Indian Kanoon > Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 > Section 88
Section-88 Amendment of Act of 15 of 2003
Section-88 Amendment of Act of 15 of 2003
In the Prevention of Money-laundering Act, 2002, in the Schedule, in Part C, after entry (3), relating to the offences against property under Chapter XVII of the Indian Penal Code, the following entry shall be inserted, namely:—
“(4) The offence of wilful attempt to evade any tax, penalty or interest referred to in section 51 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.”.
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