Commercial's The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 Bare Act with Short Comments (2027 Edition) – Commercial Law Publishers (India) Pvt. Ltd.

OVERVIEW

Commercial's The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (Act 22 of 2015) Bare Act with Short Comments (2027 Edition), published by Commercial Law Publishers (India) Pvt. Ltd. in association with Knowledge Partner Lexlegis.ai, is an authoritative statutory reference on offshore tax compliance and undisclosed foreign asset regulations in India.

This 2027 edition incorporates statutory amendments introduced by the Finance Act, 2026 (dt. 30-3-2026, w.r.e.f. 1-10-2024). It includes essential allied rules, explanatory notes on Chapter VI tax compliance, official CBDT clarifications, and the Foreign Assets of Small Taxpayers - Disclosure Scheme Rules, 2026. It is a critical desk reference for tax advocates, chartered accountants, corporate financial advisors, and tax authorities.

KEY FEATURES

• Publisher: Commercial Law Publishers (India) Pvt. Ltd.

• Knowledge Partner: Lexlegis.ai

• Edition: 2027 Edition

• Code Reference: B-5A

• Price: ₹ 190.00

• Latest Legislative Amendments: Updated as amended by Finance Act, 2026, dt. 30-3-2026, w.r.e.f. 1-10-2024.

• Short Comments Included: Features section-wise case notes, judicial interpretations, and short comments for quick court reference.

WHAT THIS BOOK COVERS & ALLIED RULES INCLUDED

• The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (as amended up-to-date).

• The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015.

• Explanatory Notes on Tax Compliance Provisions: Comprehensive coverage on undisclosed foreign income and assets provided under Chapter VI of the Act.

• Clarifications on Tax Compliance: Official guidelines and CBDT notifications regarding undisclosed foreign assets.

• The Foreign Assets of Small Taxpayers - Disclosure Scheme Rules, 2026 [GSR 732(E), dt. 14-8-2026, w.e.f. 16-8-2026].

• Relevant Extracts from Statutory Provisions: Cross-referenced clauses from associated income tax, PMLA, and exchange control legislation.

WHO SHOULD BUY

• Tax Advocates & High Court/Supreme Court Counsel: Handling cross-border tax litigation, offshore asset prosecution, and penalty proceedings.

• Chartered Accountants & Financial Advisors: Assisting clients with foreign income disclosures, international tax compliance, and tax audit reporting.

• In-House Legal & Tax Teams: Managing corporate cross-border investments, NRI/Resident taxation risks, and statutory compliance.

• Income Tax Department Officers: Assessing foreign assets, issuing notices, and conducting statutory proceedings under the Act.

WHY THIS BOOK 

• Updated with Finance Act 2026: Contains the latest retroactively effective statutory amendments and procedural changes.

• Includes 2026 Small Taxpayers Disclosure Scheme: Features the newly notified Foreign Assets of Small Taxpayers Disclosure Rules, 2026.

• Trusted Legal Imprint: Backed by Commercial Law Publishers and Knowledge Partner Lexlegis.ai for legal accuracy.

PRODUCT DETAILS

• Title: Commercial's The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 Bare Act with Short Comments

• Publisher: Commercial Law Publishers (India) Pvt. Ltd.

• Knowledge Partner: Lexlegis.ai

• Edition: 2027 Edition

• Language: English

• Binding: Paperback

BENEFITS

• Ensures complete statutory compliance with the latest 2026 Finance Act amendments and foreign asset disclosure schemes.

• Helps tax consultants advise clients accurately on penalty provisions, prosecution risks, and immunity windows.

• Compact, pocket-friendly reference format ideal for courtroom and office consults.

CALL TO ACTION

Stay ahead in international tax compliance and litigation! Order your copy of Commercial's The Black Money Act, 2015 Bare Act (2027 Edition) today on LawPustak!