Black Money, Undisclosed Foreign Income & Assets – Law & Practice
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| Book Details | |
| Title | Black Money, Undisclosed Foreign Income & Assets – Law & Practice |
| ISBN | 978-81-69449-35-9 |
| Edition | 1st edn., 2026 |
| Pages | 512 |
| Authors | Adv. (Dr.) Ravi Gupta CA. (Dr.) Arun Ahuja |
| Publisher | Bharat Publishers |
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Description
Black Money, Undisclosed Foreign Income & Assets – Law & Practice by Adv. (Dr.) Ravi Gupta and CA. (Dr.) Arun Ahuja is a comprehensive and practice-oriented guide to the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 and Publisher is Bharat Publishers.
The book combines statutory provisions with practical analysis and covers foreign income and assets, assessment, appeals, recovery, penalties, prosecution, FAST Disclosure Scheme, CRS & FATCA and foreign asset reporting in ITRs.
A particularly useful feature is the dedicated coverage of the FAST Disclosure Scheme, 2026, including eligibility, valuation, declaration procedure, payment, prescribed forms, FAQs and immunity provisions.
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Key Highlights
- Updated with the Finance Act, 2026
- Comprehensive coverage of the Black Money Act, 2015
- Detailed analysis of FAST Disclosure Scheme, 2026
- FAST Scheme explained in tabular format
- Practical coverage of Schedule FA, FSI & TR
- CRS & FATCA and foreign asset reporting
- Foreign bank accounts, securities, ESOPs/RSUs and property
- Special guidance for NRIs and returning residents
- Assessment, appeals, penalties and prosecution
- FAQs and practical explanations
- Judicial decisions, circulars, notifications and prescribed forms
Contents at a Glance
| Chapter Number | Description | Page Number |
|---|---|---|
| Chapter 1 | Introduction | 1 |
| Chapter 2 | Scope of Total Undisclosed Foreign Income and Asset and its Computation | 35 |
| Chapter 3 | Tax Authorities | 54 |
| Chapter 4 | Assessment | 64 |
| Chapter 5 | Appeals and Revision | 80 |
| Chapter 6 | Recovery of Tax | 128 |
| Chapter 7 | Interest payable by assessee | 178 |
| Chapter 8 | Penalties | 189 |
| Chapter 9 | Offences and Prosecutions | 202 |
| Chapter 10 | Tax Compliance for Undisclosed Foreign Income and Assets | 217 |
| Chapter 11 | The Foreign Assets of Small Taxpayers (FAST) Disclosure Scheme, 2026 | 224 |
| Chapter 11A | Provisions of the Foreign Assets of Small Taxpayers (FAST) Disclosure Scheme, 2026 explained in Tabular Format | 256 |
| Chapter 12 | General Provisions of Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 | 270 |
| Chapter 13 | Enhancing Tax Transparency on Foreign Assets & Income: Understanding CRS & FATCA | 299 |
| Chapter 14 | Practical Aspects on the Disclosure of Financial Assets & Foreign Source Income | 314 |
Who Should Read This Book?
Ideal for Chartered Accountants, Advocates, Tax Professionals, Consultants, Corporate Finance & Compliance Professionals, NRIs, returning residents and taxpayers having foreign income or assets.
Additional information
| Publisher | Bharat |
|---|
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