Section 87. Amendment of section 2 of Act 54 of 1963

87. Amendment of section 2 of Act 54 of 1963. —In section 2 of the Central Boards of Revenue Act, 1963, in sub-clause (1) of clause (c),— (a) in item (vii), the word "and" occurring at the end shall be omitted; and (b) after item (ix) as so amended, the following item shall be inserted, namely:— "(x) the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015; and"