Amendment of section 132B.
40. In section 132B of the Income-tax Act, in sub-section (1), in clause (i), for the words and figures \"and the Interest-tax Act, 1974\", the words, brackets and figures \"the Interest-tax Act, 1974 (45 of 1974) and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015)\" shall be substituted with effect from the 1st day of October, 2024.
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