Application of provisions of Income-tax Act
84. The provisions of clauses (c) and (d) of sub-section (1) of section 90, clauses (c) and (d) of sub-section (1) of section 90A, sections 119, 133, 134, 135, [138, 144A],
Chapter XV and sections 237, 240, 245, 280, 280A, 280B, 280D, 281, 281B
and 284 of the Income-tax Act shall apply with necessary modifications
as if the said provisions refer to undisclosed foreign income and asset
instead of to income-tax.
 and Imposition of Tax Act, 2015){kind=link}