Bharat's Black Money, Undisclosed Foreign Income & Assets: Law & Practice (2026 Edition)

Author

Adv. (Dr.) Ravi Gupta & CA. (Dr.) Arun Ahuja

Year

2026

Why Choose This Book?

A comprehensive practitioner’s guide to the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, updated by the Finance Act, 2026. This edition also includes a detailed analysis of the Foreign Assets of Small Taxpayers (FAST) Disclosure Scheme, 2026, making it an essential reference for chartered accountants, tax advocates, compliance professionals, and international tax practitioners dealing with offshore assets and foreign income disclosures.

About the Book

This commentary explains the law governing undisclosed foreign income and overseas assets with a practical, litigation-oriented approach. It covers statutory provisions, assessment, penalties, prosecution, compliance requirements, and procedural aspects under the Black Money Act. The 2026 edition is updated with amendments introduced by the Finance Act, 2026 and incorporates the newly introduced FAST Disclosure Scheme effective from 16 August 2026, providing valuable guidance for both advisory and dispute resolution work.

Related Subjects

• Black Money Act

• International Taxation

• Foreign Assets & Income

• Tax Litigation

• Direct Tax Practice

Website Hashtags

#BlackMoneyAct #ForeignIncome #ForeignAssets #InternationalTax #TaxLitigation #FinanceAct2026 #BharatLawHouse #DirectTaxes #9788169449359

Shipping Note

Ships in durable, protective packaging to ensure the book reaches you in excellent condition.

Caveat Legalis

This commentary reflects the law as amended by the Finance Act, 2026 and the FAST Disclosure Scheme, 2026. Readers should refer to subsequent notifications and judicial developments where applicable.

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