- In the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, with effect from the 1st day of April, 2018,-(a)in section 46, in sub-section (4), -(i)in the opening portion, after the words "Joint Commissioner,", the words "or the Joint Director" shall be inserted;(ii)in clause (b), after the words "Deputy Commissioner", the words "or Assistant Director or Deputy Director" shall be inserted;(b)in section 55, -(i)for the marginal heading, the following marginal heading shall be substituted, namely: -"Prosecution to be at instance of Principal Chief Commissioner or Principal Director General or Chief Commissioner or Director General or Principal Commissioner or Commissioner.";(ii)in sub-section (2), after the words "the Chief Commissioner", the words "or the Principal Director General or the Director General" shall be inserted.
