Understanding the Provisions of Black Money and Imposition of Tax Act, 2015

Understanding the Provisions of Black Money and Imposition of Tax Act, 2015 is a comprehensive legal guide that examines India’s stringent framework for curbing undisclosed foreign income and assets. The book provides a section-wise analysis of the Act, explaining its scope, applicability, and interaction with income tax and international tax laws.

It covers critical aspects such as chargeability of tax, valuation of undisclosed assets, reporting obligations, penalties, prosecution provisions, and powers of tax authorities. Special emphasis is placed on procedural safeguards, adjudication mechanisms, and judicial interpretations that shape enforcement under the Act.

The book is designed as a practical reference for professionals dealing with cross-border taxation, compliance, and litigation. Its structured presentation and clear explanations make complex provisions accessible, enabling readers to assess exposure, ensure compliance, and manage legal risks effectively.