Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 with Rules, 2015

This edition of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (Act 22 of 2015), effective from 1-4-2016, provides an accurate and up-to-date bare act reference for students, tax professionals, and legal practitioners dealing with undisclosed foreign income and assets. Updated to reflect the law as applicable in 2026, this publication ensures complete statutory correctness and contemporary relevance.

The book presents the bare text of the Act as enacted by Parliament, with short comments where indicated, making it suitable for examination purposes as well as practical legal and professional use. It maintains clarity and precision by reproducing the statutory provisions without extensive interpretation.