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In the Prevention of Money-laundering Act, 2002, in the
Schedule, in Part C, after entry (3), relating to the offences against property under Chapter XVII of the
Indian Penal Code (45 of 1860), the following entry shall be inserted, namely:—
"(4) The offence of wilful attempt to evade any tax, penalty or interest referred to in section 51 of the
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.".
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