BLACK MONEY (Undisclosed Foreign Income and Assets) and Imposition of Tax ACT, 2015 with Rules & Forms

Chapter 1       Introduction and Charge of Tax

Chapter 2       Scope of total undisclosed foreign income and asset and its computation

Chapter 3       Tax Authorities

Chapter 4       Assessment

Chapter 5       Appeals and Revision

Chapter 6       Recovery of Tax

Chapter 7       Interest payable by assessee

Chapter 8       Penalties

Chapter 9       Offences and Prosecutions

Chapter 10     Tax Compliance for Undisclosed Foreign Income and Assets (One time compliance window) Chapter VI of this Act containing sections 59 to 72

Chapter 11     General Provisions

Appendix 1    Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Appendix 2    Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015

Appendix 3    Relevant Forms

Appendix 4    The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act (Removal of Difficulties) Order, 2015

Appendix 5    Time for filing declaration and payment of tax

Appendix 6    Explanatory notes on provisions relating to tax compliance for undisclosed foreign income and assets as provided in Chapter VI of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Appendix 7    Clarifications on Tax Compliance for Undisclosed Foreign Income and Assets