Taxmann’s Law Relating to Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 – 5th Edition (2026) is an authoritative and detailed resource on one of India’s most significant anti-tax evasion legislations.

This book provides a comprehensive analysis of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, focusing on taxation of undisclosed foreign income and assets held outside India. It explains provisions relating to assessment, tax computation, penalties, prosecution, and compliance requirements.

The book integrates statutory provisions with judicial interpretations, departmental clarifications, and practical insights, helping readers understand how the law is applied in real-world scenarios. It also discusses procedural aspects and strategies for handling investigations and litigation under the Act.

Written in a structured and easy-to-understand manner, this guide is highly useful for chartered accountants, tax professionals, advocates, compliance officers, and corporate advisors dealing with international taxation and regulatory compliance.

The 5th Edition is updated with the latest amendments and developments, making it a reliable and current reference for professionals.

⭐ Key Highlights

• ✔️ Comprehensive coverage of Black Money Act, 2015
• ✔️ Explains undisclosed foreign income and assets
• ✔️ Covers assessment, penalties, and prosecution
• ✔️ Includes case laws and practical insights
• ✔️ Addresses compliance and procedural aspects
• ✔️ Useful for tax professionals and advisors
• ✔️ Updated with latest amendments
• ✔️ Authoritative Taxmann publication