law: The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
  84. Application of provisions of Income-tax Act.-
  The provisions of clauses (c) and (d) of sub-section (1) of section 90, clauses (c) and (d) of sub-section (1) of section 90A, sections 119, 133, 134, 135, 1[138, 144A] Chapter XV and sections 237, 240, 245, 280, 280A, 280B, 280D, 281, 281B and 284 of the Income-tax Act shall apply with necessary modifications as if the said provisions refer to undisclosed foreign income and asset instead of to income-tax.
  1. Subs. by Act 23 of 2019, s. 208, for the figures "138" (w.e.f. 1-9-2019).