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Economic Offences and Asset Confiscation › The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
88 section identifiers5 instrument articlesPrint-ready

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

Provision-wise Act, subordinate instruments, Finin2min interpretation, examples, evidence controls and practical Q&A.

Finin2min Act Summary

This repository converts The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 into a working legal-control system: classify the issue, identify the exact provision and instrument, fix the event date, compute the amount/deadline, obtain authority, preserve evidence and select the correct remedy.

Act structure and section map

Section rangeEditorial topic mapStart
1-2PreliminaryOpen
3-5Charge And ValuationOpen
6-32Tax Management, Assessment And AppealsOpen
33-47PenaltiesOpen
48-58Offences And ProsecutionsOpen
59-72Legacy Compliance Chapter And DeclarationsOpen
73-88Recovery, Agreements, Rules And MiscellaneousOpen

Full section index (88)

Sec 1Sec 2Sec 3Sec 4Sec 5Sec 6Sec 7Sec 8Sec 9Sec 10Sec 11Sec 12Sec 13Sec 14Sec 15Sec 16Sec 17Sec 18Sec 19Sec 20Sec 21Sec 22Sec 23Sec 24Sec 25Sec 26Sec 27Sec 28Sec 29Sec 30Sec 31Sec 32Sec 33Sec 34Sec 35Sec 36Sec 37Sec 38Sec 39Sec 40Sec 41Sec 42Sec 43Sec 44Sec 45Sec 46Sec 47Sec 48Sec 49Sec 50Sec 51Sec 52Sec 53Sec 54Sec 55Sec 56Sec 57Sec 58Sec 59Sec 60Sec 61Sec 62Sec 63Sec 64Sec 65Sec 66Sec 67Sec 68Sec 69Sec 70Sec 71Sec 72Sec 73Sec 74Sec 75Sec 76Sec 77Sec 78Sec 79Sec 80Sec 81Sec 82Sec 83Sec 84Sec 85Sec 86Sec 87Sec 88

Rules, Regulations, notifications and directions

  1. Black Money Rules, 2015
  2. Foreign asset valuation Rules
  3. Jurisdiction and authority notifications
  4. Tax recovery and prosecution procedures
  5. DTAA, exchange-of-information and Income-tax overlays

Open the complete instrument register →

Downloads

Act overview PDF · One-page cheat sheet · Section register CSV

Source boundary

Section identifiers and professional interpretation pages are provided for implementation and navigation. Exact current words, inserted/omitted provisions, headings, provisos, explanations, commencement and State variations must be certified against the official source before the corpus is labelled full source-controlled.