Description
Bloomsbury Commentary on the Black Money (Undisclosed Foreign Income and Assets) Act, 2015 by Radhakrishna Sreepada
1. The Black Money (Undisclosed Income and Assets and Imposition of Tax) Act, 2015 was passed by the Parliament, got notified on 26th May 2015 and came in to force from 1st April 2016. This Act is implemented by the Income Tax Department. 2. This Book on the Black Money (Undisclosed Income and Assets and Imposition of Tax) Act, 2015 analyses the provisions of the Act and the related Rules framed for its implementation. 3. The book is organised into 13 Chapters with each aspect being dealt in a separate chapter, providing all applicable forms, upto date notifications along with the relevant provisions of the Prevention of Money Laundering Act (PMLA). 4. The judicial pronouncements by ITAT, High Court and the Hon’ble Supreme Court have been discussed separately in the last chapter.