Section 6(5) in The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act, 2015
(5)Section 118 of the Income-tax Act and any notification issued thereunder shall apply in relation to the control of tax authorities as they apply in relation to the control of the corresponding income-tax authorities, except to the extent to which the Board may, by notification in the Official Gazette, otherwise direct in respect of any tax authority.
