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[Cites 0, Cited by 0] [Section 263(9)] [Section 263] [Entire Act]

Union of India - Subsection

Section 263(9)(d) in The Income Tax Act, 2025

(d)"specified laws" shall refer to the Smugglers and Foreign Exchange Manipulators (Forfeiture of Property) Act, 1976, or the Prohibition of Benami Property Transactions Act, 1988, or the Prevention of Money-laundering Act, 2002, or the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.