Section 86: Power to remove difficulties

Q: What does Section 86 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) deal with?

Section 86 BMA pertains to "Power to remove difficulties". It is part of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, a legislation enacted by the Parliament of India. Section 86 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs power to remove difficulties. As verified on 19 May 2026.

Q: Is Section 86 BMA still in force?

Yes, Section 86 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 is currently in force across the Republic of India.

Q: What is धारा 86 BMA?

धारा 86 BMA is the Devanagari Hindi reference for Section 86 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. Section 86 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs power to remove difficulties. As verified on 19 May 2026.

Q: What is Dhara 86 BMA?

Dhara 86 BMA is the Roman Hindi reference for Section 86 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. "Dhara" means "Section" in Hindi. Section 86 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs power to remove difficulties. As verified on 19 May 2026.

Q: How to cite Section 86 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?

Cite as: "Section 86, The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA)" in legal briefs. For academic writing, use the BlueBook format: The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, § 86 (India).

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Wednesday, 20 May 2026

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Section 86 BMA (The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015): Power to remove difficulties | Law on Tips | Law on Tips

Table of Contents

The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Chapter VIIG — eneral provisions

Section 86

Power to remove difficulties

(1)

If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, by order, not inconsistent with the provisions of this Act, remove the difficulty:

Provided that no such order shall be made after the expiry of a period of two years from the date on which the provisions of this Act come into force.

(2)

Every order made under this section shall be laid before each House of Parliament.