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.".
"(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.".
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Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Charge of tax.Section 4 · Scope of total undisclosed foreign income and asset.Section 5 · Computation of total undisclosed foreign income and asset.Section 6 · Tax authorities.Section 7 · Change of incumbent.Section 8 · Powers regarding discovery and production of evidence.India Code, Government of India. Text fetched 17 Oct 2026. Source metadata reports last modification: 2019-11-29. Check the linked official text and subsequent notifications when applying a provision.