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Taxmann’s Law Relating to Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act 2015



Raj K. Agarwal,Rakesh Gupta

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This book is a complete guide to all matters pertaining to the law and critical issues relating to Black Money (Undisclosed Foreign Income and Assets) and the Imposition of Tax Act 2015 (Black Money Act).

The Present Publication is the 2nd Edition and has been amended up to April 2023. This book is authored by Dr Raj K. Agarwal & Dr Rakesh Gupta. It features discussion on the following topics:

  • [Why a Separate Law] has been enacted for Undisclosed Foreign Income and Assets
  • [Applicability & Scope] of the Black Money Act
  • [Obligations of Ordinarily Resident] in cases of foreign income and assets
  • [Critical Analysis] of the following:
    • Assessment & Re-assessment of undisclosed foreign income and assets
    • Penalties & Prosecution for offences
  • [Detailed Analysis of Valuation Rules] under Black Money Act
  • [Analysis of Case Laws] relating to Black Money Act

The detailed contents of the book are as follows:

  • Introduction
  • Applicability & Definitions | Sections 1 & 2
  • Charge, Scope & Computation of Total Undisclosed Foreign Income Asset | Sections 3, 4 & 5
  • Tax Authorities | Sections 6 to 9
  • Assessment | Sections 10 to 14
  • Appeal & Revision | Sections 15 to 29
  • Recovery of Tax & Interest | Sections 30 to 40
  • Penalties | Sections 41 to 47
  • Prosecution | Sections 48 to 58
  • Declaration Scheme | Sections 59 to 72
  • General Provisions | Sections 73 to 88
  • Valuation

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About the author

Raj K. Agarwal

Dr Raj K. Agarwal has been meritorious throughout his academic career. He has done M.Com, LL.B. and PhD. He is a Fellow member of the Institute of Chartered Accountants of India and Institute of Company Secretaries of India and an Associate Member of the Institute of Cost & Works Accountants of India. Having practised as Chartered Accountant for more than 25 years as a senior partner in M/s. Rakesh Raj & Associates, presently, he is practising as an advocate at Delhi High Court. He has broad experience in handling Income Tax search cases and has poured his practical experience into the form of this well-researched book. He has been associated with the academic activities of the Institute of Chartered Accountants of India, representing various committees of the Institute and with the Institute of Company Secretaries of India, representing its Northern India Regional Council as Chairman in 2003. He has contributed articles and addressed various income tax, accounting, and auditing seminars.

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Rakesh Gupta

Dr Rakesh Gupta is a law graduate and Fellow Member of the Institute of Chartered Accountants of India and Institute of Company Secretaries of India and an Associate Member of the Institute of Cost & Works Accountants of India. He has done a PhD. He was awarded the gold medal in the LL.B. examination by the University. He and Dr Raj started practising as a chartered accountant in 1984 in the firm M/s. Rakesh Raj & Associates. He was selected as a Member of the Income Tax Appellate Tribunal in 2000. Afterwards, he resigned from the service and started practising as an advocate as a senior partner of M/s. RRA TaxIndia at Delhi representing income-tax cases before various High Courts and before the Supreme Court of India. He is a prolific speaker and has contributed to the profession by addressing various seminars regularly on legal and practical topics relating to Income Tax. He has contributed articles in various professional magazines, wrote columns in newspapers and made appearances on T.V. channels.

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