Section 55(3) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
(3)The power of the Board to issue orders, instructions or directions under this Act shall include the power to issue orders, instructions or directions (including instructions or directions to obtain its previous approval) to other tax authorities for the proper initiation of proceedings of offences (including an authorisation to file and pursue complaints by one or more Inspectors of tax) under this section.
