Bharat Black Money, Undisclosed Foreign Income & Assets Law & Practice 1st Edition 2026

Chapter 1       Introduction                                                                     

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          

Chapter 11     The Foreign Assets of Small Taxpayers (FAST) Disclosure Scheme, 2026  

Chapter 11A  Provisions of the Foreign Assets of Small Taxpayers (FAST) Disclosure Scheme, 2026 explained in Tabular Format                                            

Chapter 12     General Provisions of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015                                                             

Chapter 13     Enhancing Tax Transparency on Foreign Assets & Income: Understanding CRS & FATCA                                                                                         

Chapter 14     Practical Aspects on the Disclosure of Financial Assets & Foreign Source Income 

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

Appendix 2    Relevant Circulars Issued under Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015                                           

Appendix 3    Notifications on Black Money                                        

Appendix 4    Relevant Forms                                                                

Appendix 5    Forms Prescribed under ‘The Foreign Assets of Small Taxpayers (FAST) Disclosure Scheme, 2026’                                                                                

Appendix 6    Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Appendix 7    Black Money Recovered by Government Agencies