Amendment of section 2 of Act 54 of 1963 :
Section – 87. In section 2 of the Central Boards of Revenue Act, 1963, in sub-clause (1) of clause (c),—
| (a) | in item (vii), the word “and” occurring at the end shall be omitted; and | |
| (b) | after item (ix) as so amended, the following item shall be inserted, namely:— | |
| “(x) the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015; and” |