INDIA CODE

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Rule 2, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act Rules, 2016 [S27-MWD]

As at 6 September 2026. In force from 10 June 2016.

In Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act Rules, 2016 [R10-9QD]. This text from 10 June 2016. No other text held.

Synthetic. This instrument and its words are generated by the register.

Cite: Rule 2, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act Rules, 2016 [S27-MWD]. Machine: S27-MWD.

2. Definitions.—(1) In these rules, unless the context otherwise requires,— (a) "Act" means the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015); (b) "Form" means a form appended to these rules; (c) "section" means a section of the Act. (2) Words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.

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