Section 1

Short title, extent and commencement. Repealed

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

  • Act 22 of 2015
  • Ministry of Finance
  • Department of Revenue
About this Act

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.

All sections
    (1) This Act may be called the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.
     (2) It extends to the whole of India.
     (3) Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 2016.

Source: India Code (Legislative Department, Govt. of India). Check the official Gazette before relying on it in court. Not legal advice. Free legal aid: 15100 (NALSA) · Know your rights

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