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Section 2, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act (Amendment) Act, 2022 [S2A-ZNH]

As at 7 September 2026. In force from 24 March 2022.

In Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act (Amendment) Act, 2022 [A11-SDE]. This text from 24 March 2022. No other text held.

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Cite: Section 2, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act (Amendment) Act, 2022 [S2A-ZNH]. Machine: S2A-ZNH.

2. Amendment of section 27.—In section 27 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015) (hereinafter referred to as the principal Act), for the words "nil rupees", the words "ten lakh rupees" shall be substituted.

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Section 2, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act (Amendment) Act, 2022 [S2A-ZNH]