Understanding the Provisions of Black Money and Imposition of Tax Act, 2015 (Soft Copy) is a Practice book on Income Tax on Conferenza, priced at ₹420 (19% off MRP ₹520). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹420 · 19% off
- Course
- Practice
- Subject
- Income Tax
Understanding the Provisions of Black Money and Imposition of Tax Act, 2015 (Soft Copy)
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Subject
- Income Tax
- Publisher
- Commercial Law Publishers
About this book
An analysis of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, the special law targeting undisclosed foreign income and assets. This edition is updated as per the Finance Act, 2023.
At a glance
| Author | Ram Dutt Sharma |
| Amended by | Finance Act, 2023 |
| Publisher | Commercial Law Publishers (India) Pvt. Ltd. |
What's inside
- Legislative background and objectives of the 2015 Act, with definitions, scope and applicability
- Taxation of undisclosed foreign income and assets, and the valuation rules for foreign assets
- Filing of returns, disclosure obligations and the timelines that apply
- Assessment, reassessment and recovery mechanisms under the Act
- Penalty provisions and prosecution for violations
- How the Act interacts with the Income Tax Act, FEMA and other laws, supported by CBDT circulars, notifications and case law
Who should buy this
- Chartered accountants and tax advisors handling foreign asset disclosures
- Corporates and individuals with overseas income or assets to report
- Legal professionals defending proceedings under the Act
Publisher's description
Understanding the Provisions of Black Money (Undisclosed Foreign Income & Assets) and Imposition of Tax Act, 2015
This edition of Understanding the Provisions of Black Money (Undisclosed Foreign Income & Assets) and Imposition of Tax Act, 2015, authored by Ram Dutt Sharma, provides an in-depth and practical analysis of the legislation aimed at curbing the menace of undisclosed foreign income and assets. Updated as per the Finance Act, 2023, it serves as a comprehensive reference for professionals, corporates, and individuals seeking clarity on the stringent provisions and compliance requirements under this special Act.
The book explains the statutory framework of the Black Money Act in a systematic manner, supplemented with relevant CBDT circulars, government notifications, and judicial interpretations. It addresses the scope of the Act, the obligations of taxpayers, procedural aspects of disclosure, computation of tax, and the severe penalties for non-compliance.
The content covers the complete ambit of the Black Money Act, including:
• Legislative background and objectives of the Act, 2015
• Definitions, scope, and applicability of the provisions
• Taxation of undisclosed foreign income and assets
• Valuation rules for foreign assets
• Filing of returns, disclosure obligations, and timelines
• Assessment, reassessment, and recovery mechanisms under the Act
• Penalty provisions and prosecution for violations
• Interaction of the Act with the Income Tax Act, FEMA, and other laws
• Case laws and judicial interpretations shaping the application of the Act
• CBDT circulars, clarifications, and practical compliance guidance
• Special provisions for information exchange under international treaties
This edition is particularly suitable for:
• Chartered accountants, tax consultants, and legal practitioners handling cross-border tax compliance
• Corporates and high-net-worth individuals with overseas assets
• Law students and academicians studying anti-tax evasion laws
• Taxpayers seeking to understand the consequences of non-disclosure of foreign income and assets
Whether used for compliance, advisory, litigation, or academic research, this updated edition offers an authoritative and practical guide to the provisions and application of the Black Money (Undisclosed Foreign Income & Assets) and Imposition of Tax Act, 2015
Frequently asked questions
What is Understanding the Provisions of Black Money and Imposition of Tax Act, 2015 (Soft Copy)?+
An analysis of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, the special law targeting undisclosed foreign income and assets. This edition is updated as per the Finance Act, 2023. At a glance Author Ram Dutt Sharma Amended by Finance Act
How much does Understanding the Provisions of Black Money and Imposition of Tax Act, 2015 (Soft Copy) cost?+
Understanding the Provisions of Black Money and Imposition of Tax Act, 2015 (Soft Copy) is available for ₹420 (MRP ₹520) on Conferenza, with fast delivery.
Which exam is Understanding the Provisions of Black Money and Imposition of Tax Act, 2015 (Soft Copy) for?+
Practice — Income Tax.
Is Understanding the Provisions of Black Money and Imposition of Tax Act, 2015 (Soft Copy) good for self-study of Income Tax?+
Understanding the Provisions of Black Money and Imposition of Tax Act, 2015 (Soft Copy) 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. Understanding the Provisions of Black Money and Imposition of Tax Act, 2015 (Soft Copy) 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 Understanding the Provisions of Black Money and Imposition of Tax Act, 2015 (Soft Copy) available as a free PDF download?+
Understanding the Provisions of Black Money and Imposition of Tax Act, 2015 (Soft Copy) 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.