The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 is a Practice book on Income Tax on Conferenza, priced at ₹152 (20% off MRP ₹190). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹152 · 20% off
- Course
- Practice
- Subject
- Income Tax
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
Commercial Law Publishers
Book Specifications
- ISBN9789378331381
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
- ISBN
- 9789378331381
About this book
A bare act edition of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, with its Rules and connected material. The text is reproduced as enacted, with short comments where indicated, and is updated to the law as applicable in 2026.
At a glance
| Edition | Updated to the law as applicable in 2026 |
| Statute | Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (Act 22 of 2015), effective 1-4-2016 |
| Type | Bare act with short comments |
| Publisher | Commercial Law Publishers |
What's inside
- Charge of tax on undisclosed foreign income and assets
- Assessment and procedure, penalties and prosecution
- Voluntary compliance provisions and recovery mechanisms
- Obligations of taxpayers in relation to foreign assets
- The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015
- Explanatory notes on Chapter VI tax compliance provisions, clarifications, and relevant extracts from connected statutes
Who should buy this
- Chartered accountants and tax consultants advising clients with foreign assets
- Legal practitioners handling proceedings under the Act
- Students who need the exact statutory text with the Rules attached
Publisher's description
This 2027 edition of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (Act 22 of 2015, dated 26-5-2015), published by Commercial Law Publishers (India) Pvt. Ltd., provides an updated statutory reference for the taxation of undisclosed foreign income and assets held by taxpayers in India. The edition incorporates the Finance Act, 2026, dated 30-3-2026, with the applicable amendments indicated on the cover.
The book includes the principal Act along with the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015, explanatory notes, clarifications, and relevant extracts from statutory provisions. It is designed to help readers understand the legal framework governing the disclosure, taxation, assessment, and compliance requirements associated with undisclosed foreign income and assets.
The edition covers key areas including:
• Taxation of undisclosed foreign income and assets • Scope and applicability of the Black Money Act, 2015 • Tax compliance obligations relating to foreign assets and income • Assessment and taxation of undisclosed overseas holdings • Penalties and consequences for non-compliance • Provisions relating to foreign financial interests and assets • The Black Money Rules, 2015 • Explanatory notes on relevant statutory provisions • Clarifications concerning tax compliance for undisclosed foreign income and assets • The Foreign Assets of Small Taxpayers – Disclosure Scheme Rules, 2026, as indicated on the cover • Relevant extracts from statutory provisions
This edition is particularly suitable for:
• Chartered accountants and tax consultants • Advocates and legal practitioners handling taxation matters • Tax professionals dealing with international taxation and foreign asset disclosures • Compliance officers and financial advisers • Law students and academicians studying tax law • Taxpayers and professionals requiring a reference on undisclosed foreign income and assets
With the updated statutory text, related Rules, explanatory notes, compliance clarifications, and relevant legislative extracts, this 2027 Bare Act edition provides a convenient reference for studying and applying the Black Money Act, 2015, in the context of foreign income and asset taxation in India.
Frequently asked questions
What is The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?+
A bare act edition of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, with its Rules and connected material. The text is reproduced as enacted, with short comments where indicated, and is updated to the law as applicable in 2026. At a glan
How much does The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 cost?+
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 is available for ₹152 (MRP ₹190) on Conferenza, with fast delivery.
Which exam is The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 for?+
Practice — Income Tax.
Is The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 good for self-study of Income Tax?+
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 available as a free PDF download?+
The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.