Amendment of Act 22 of 2015 :
Section – 219. In the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, with effect from the 1st day of April, 2018,—
Amendment of section 46
(a) | in section 46, in sub-section (4),— |
(i) | in the opening portion, after the words “Joint Commissioner,”, the words “or the Joint Director” shall be inserted; | |
(ii) | in clause (b), after the words “Deputy Commissioner”, the words “or Assistant Director or Deputy Director” shall be inserted; |
Amendment of section 55 | ||
(b) | in section 55,— |
(i) | for the marginal heading, the following marginal heading shall be substituted, namely:- | |
“Prosecution to be at instance of Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General or Principal Commissioner or Commissioner.”; | ||
(ii) | in sub-section (2), after the words “the Chief Commissioner”, the words “or the Principal Director General or the Director General” shall be inserted. |