Section 88: Amendment of Act of 15 of 2003

Q: What does Section 88 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) deal with?

Section 88 BMA pertains to "Amendment of Act of 15 of 2003". 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 88 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs amendment of Act of 15 of 2003. As verified on 19 May 2026.

Q: Is Section 88 BMA still in force?

Yes, Section 88 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 88 BMA?

धारा 88 BMA is the Devanagari Hindi reference for Section 88 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. Section 88 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs amendment of Act of 15 of 2003. As verified on 19 May 2026.

Q: What is Dhara 88 BMA?

Dhara 88 BMA is the Roman Hindi reference for Section 88 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. "Dhara" means "Section" in Hindi. Section 88 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs amendment of Act of 15 of 2003. As verified on 19 May 2026.

Q: How to cite Section 88 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?

Cite as: "Section 88, 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, § 88 (India).

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Wednesday, 20 May 2026

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Section 88 BMA (The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015): Amendment of Act of 15 of 2003 | 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 88

Amendment of Act of 15 of 2003

In the Prevention of Money-laundering Act, 2002, in the Schedule, in Part C, after entry (3), relating to the offences against property under Chapter XVII of the Indian Penal Code (45 of 1860), the following entry shall be inserted, namely:—

"(4) The offence of wilful attempt to evade any tax, penalty or interest referred to in section 51 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015."