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

Bare Act · 2015

An Act to make provisions to deal with the problem of the Black money that is undisclosed foreign income and assets, the procedure for dealing with such income and assets and to provide for imposition of tax on any undisclosed foreign income and asset held outside India and for matters connected therewith or incidental thereto.

Act number
22 of 2015
Enacted
26 May 2015
Contents
88 sections · 7 chapters

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Contents

Chapter I — Preliminary

Chapter II — Basis Of Charge

Chapter III — Tax Management

Chapter IV — Penalties

Chapter V — Offences And Prosecutions

Chapter VI — Tax Compliance For Undisclosed Foreign Income And Assets

Chapter VII — General Provisions