Sections 84-85 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 84 names the provisions of the Income-tax Act that apply to this Act "with necessary modifications", as if they referred to undisclosed foreign income and asset instead of to income-tax. Section 85 gives the Board power to make rules, with a list of matters in sub-section (2), and the Rules of 2 July 2015 were made under it.
As per the Act as enacted and published in the Gazette of India on 27 May 2015, section 84 applies a listed set of Income-tax Act provisions with necessary modifications, as if they refer to undisclosed foreign income and asset instead of to income-tax. Section 85 empowers the Board, with the approval of the Central Government, to make rules by notification, lists matters in clauses (a) to (n), allows rules to have retrospective effect only from a date not earlier than commencement and never to the prejudice of assessees, and requires rules to be laid before Parliament.
Section 84: the list of applied provisions
The marginal note reads "Application of provisions of Income-tax Act". The section says that the following provisions 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:
- 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;
- Chapter XV; and
- sections 237, 240, 245, 280, 280A, 280B, 280D, 281, 281B and 284.
These are listed exactly as printed. The Act does not describe what each of those provisions says, and this article does not either. The references are to the Income-tax Act, 1961 as printed in 2015; the corresponding provision of the current income-tax law should be checked, and no section of the Income-tax Act, 2025 is mapped here. For the income-tax procedure that the Act copies in places, see our parallel guides on appeals before the CIT(A) and on rectification.
Three features of the wording matter.
- "With necessary modifications". The provisions are read as if "undisclosed foreign income and asset" stood where "income-tax" does. The text does not say what other changes are necessary, and this article does not add any.
- Chapter XV is applied as a whole. Section 70, which applies Chapter XV and section 189 of the Income-tax Act to Chapter VI proceedings, is a separate, narrower provision; see our article on sections 69 and 70.
- The list is closed. Only the provisions named are applied by section 84. The Act as enacted does not say, in this section, that other provisions of the Income-tax Act are excluded or included.
If you want help working out which of those provisions bears on a notice you have received, our legal consultation team can look at it with you.
Section 85: power to make rules
The marginal note reads "Power to make rules".
Sub-section (1). The Board may, subject to the approval of the Central Government, by notification in the Official Gazette, make rules for carrying out the provisions of the Act.
Sub-section (2). In particular, and without prejudice to the generality of that power, the rules may provide for the matters listed in clauses (a) to (n).
Sub-section (3). The power includes the power to give retrospective effect to the rules, or any of them, from a date not earlier than the date of commencement of the Act, and no retrospective effect shall be given to any rule so as to prejudicially affect the interest of assessees.
Sub-section (4). Every rule made under the Act shall be laid, as soon as may be after it is made, before each House of Parliament while it is in session for a total period of thirty days, which may be comprised in one session or in two or more successive sessions. If, before the expiry of the session immediately following, both Houses agree in making any modification in the rule, or both agree that the rule should not be made, the rule shall have effect only in such modified form or be of no effect, as the case may be, without prejudice to the validity of anything previously done under that rule.
The clauses of section 85(2) and the Rules that followed
The Rules were notified as G.S.R. 529(E) on 2 July 2015 and are in the sources, rules 1 to 12 and seven Forms. The table sets each clause against the rule that, on the face of the Rules, addresses it. Where no rule among rules 1 to 12 matches a clause, the table says so and does not guess.
| Clause of section 85(2) | Matter (as enacted) | Rule in the 2015 Rules |
|---|---|---|
| (a) | Manner of determination of the value of an undisclosed foreign asset under section 3(2) | Rule 3 |
| (b) | Tax authority to be prescribed for any purpose of the Act | Rule 4 (for section 8) |
| (c) | Form and manner of service of a notice of demand under section 13 | Rule 5 (Form 1) |
| (d) | Form of appeal, revision or cross-objection, verification and fee | Rules 6 and 7 (Forms 2, 3 and 4) |
| (e) | Form of the Tax Recovery Officer's statement of tax arrears under section 31(1) | Rule 8 (Form 5) |
| (f) | Manner of payment to the credit of the Central Government under section 32(2) or (5) | No matching rule among rules 1 to 12 |
| (g) | Manner of sending a certificate under section 33(2) | No matching rule among rules 1 to 12 |
| (h) | Form of declaration under section 62(1) and verification | Rule 9 (Form 6) |
| (i) | Means of transmission of documents under section 74(1)(d) | No matching rule among rules 1 to 12 |
| (j) | Procedure for approval of a valuer under section 77 | No matching rule among rules 1 to 12 |
| (k) | Educational qualifications for an authorised representative under section 78(3)(f) | Rule 10 |
| (l) | Tax authority under section 78(4)(c) | Rule 11 |
| (m) | Method of rounding off under section 79 | Rule 12 |
| (n) | Any other matter to be or that may be prescribed | Not matched |
The table matches the Rules as notified on 2 July 2015. Later amendment rules are not in the sources and should be checked; they may deal with the clauses shown as unmatched. The rule articles are in our series: see Rule 3 on bullion, art, property and bank accounts, Rules 4 to 8 and Forms 1 to 5 and Rules 9 to 12 and Forms 6 and 7.
Rule 1 (short title) and rule 2 (definitions) are not tied to a clause in the table; they sit under the general power in section 85(1).
How the two sections fit
Section 84 borrows Income-tax Act machinery directly into this Act; section 85 lets the Board prescribe forms, fees and methods. Between them, they explain why parts of this Act read as if they were short and why the Rules fill details such as the appeal form and fee. For the Act's own rate of tax and penalty multiples, see section 3 in our article on section 3.
A worked example
Reena Bajaj is assessed under the Act and wishes to appeal to the Commissioner (Appeals). The Act's section 15 gives the right; section 85(2)(d) lets the rules prescribe the form, verification and fee; rule 6 says the appeal is made in Form 2, accompanied by a fee of ten thousand rupees as notified in 2015. Separately, when an Assessing Officer is exercising powers about a matter on which section 84 applies an Income-tax Act provision, that provision is read "with necessary modifications" so that undisclosed foreign income and asset stands in place of income-tax. Whether a particular provision on the list operates in her case depends on its text, which is outside the sources.
Points the text leaves open
The Act as enacted does not say what "necessary modifications" are in each case. It does not say whether a rule made without Parliamentary laying is invalid; sub-section (4) says only that a modification or annulment is without prejudice to what was done under the rule. It does not say whether clause (n) covers matters beyond those in the Act that "may be prescribed". This article does not answer those questions.
References and what to check
The sections are read as enacted, and the Rules as notified on 2 July 2015. Later Finance Act amendments, amendment rules and the current income-tax law should be checked.
Need help reading the applied provisions?
If a notice or order under this Act refers to an income-tax provision and you want to understand how section 84 reads it in, our legal consultation team can go through the text with you.
Key takeaways
- Section 84 applies a listed set of Income-tax Act provisions with necessary modifications, reading "undisclosed foreign income and asset" for "income-tax".
- The Board makes rules with the approval of the Central Government, by notification.
- Section 85(2) lists matters (a) to (n); the 2015 Rules address most, and four clauses have no matching rule among rules 1 to 12.
- Retrospective rules can start no earlier than commencement and cannot prejudice assessees.
- Rules must be laid before Parliament for thirty days.
- Check later Finance Act amendments and amendment rules before acting.
Read next
- Sections 79 to 83: rounding off, cognizance, bar of suits and income-tax papers
- Sections 77 and 78: appearance by approved valuer and authorised representative
- Rules 4 to 8 and Forms 1 to 5: tax authorities, notice of demand and appeals
- Black Money Act: undisclosed foreign income
Disclaimer: Based on the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 as enacted and published in the Gazette of India on 27 May 2015, and on the Rules of 2015 as notified on 2 July 2015, as consulted on 2 October 2026. Later Finance Act amendments, amendment rules and the current income-tax law should be checked. This article is general information, not legal advice; check the official text before acting.