{"product_id":"black-money-foreign-assets-gupta-9359","title":"Bharat's Black Money, Undisclosed Foreign Income \u0026 Assets: Law \u0026 Practice (2026 Edition)","description":"\u003ch3 class=\"w6asjq_TextBase GgxHUa_Title PDq2pG_selectionAnchorContainer\"\u003eAuthor\u003cspan class=\"PDq2pG_selectionAnchor\"\u003e\u003c\/span\u003e\n\u003c\/h3\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eAdv. (Dr.) Ravi Gupta \u0026amp; CA. (Dr.) Arun Ahuja\u003c\/p\u003e\n\u003ch3 class=\"w6asjq_TextBase GgxHUa_Title\"\u003eYear\u003c\/h3\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003e2026\u003c\/p\u003e\n\u003ch3 class=\"w6asjq_TextBase GgxHUa_Title\"\u003eWhy Choose This Book?\u003c\/h3\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eA comprehensive practitioner’s guide to the \u003cspan class=\"w6asjq_TextBase _85PZeG_Text\"\u003eBlack Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act\u003c\/span\u003e, updated by the \u003cspan class=\"w6asjq_TextBase _85PZeG_Text\"\u003eFinance Act, 2026\u003c\/span\u003e. This edition also includes a detailed analysis of the \u003cspan class=\"w6asjq_TextBase _85PZeG_Text\"\u003eForeign Assets of Small Taxpayers (FAST) Disclosure Scheme, 2026\u003c\/span\u003e, making it an essential reference for chartered accountants, tax advocates, compliance professionals, and international tax practitioners dealing with offshore assets and foreign income disclosures.\u003c\/p\u003e\n\u003ch3 class=\"w6asjq_TextBase GgxHUa_Title\"\u003eAbout the Book\u003c\/h3\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eThis 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 \u003cspan class=\"w6asjq_TextBase _85PZeG_Text\"\u003e16 August 2026\u003c\/span\u003e, providing valuable guidance for both advisory and dispute resolution work.\u003c\/p\u003e\n\u003ch3 class=\"w6asjq_TextBase GgxHUa_Title\"\u003eRelated Subjects\u003c\/h3\u003e\n\u003cul class=\"PSWZZq_List\"\u003e\n\u003cli class=\"PSWZZq_Item\"\u003e\n\u003cdiv class=\"PSWZZq_Content\"\u003e\n\u003cdiv class=\"PSWZZq_Label\"\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eBlack Money Act\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/li\u003e\n\u003cli class=\"PSWZZq_Item\"\u003e\n\u003cdiv class=\"PSWZZq_Content\"\u003e\n\u003cdiv class=\"PSWZZq_Label\"\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eInternational Taxation\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/li\u003e\n\u003cli class=\"PSWZZq_Item\"\u003e\n\u003cdiv class=\"PSWZZq_Content\"\u003e\n\u003cdiv class=\"PSWZZq_Label\"\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eForeign Assets \u0026amp; Income\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/li\u003e\n\u003cli class=\"PSWZZq_Item\"\u003e\n\u003cdiv class=\"PSWZZq_Content\"\u003e\n\u003cdiv class=\"PSWZZq_Label\"\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eTax Litigation\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/li\u003e\n\u003cli class=\"PSWZZq_Item\"\u003e\n\u003cdiv class=\"PSWZZq_Content\"\u003e\n\u003cdiv class=\"PSWZZq_Label\"\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eDirect Tax Practice\u003c\/p\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003ch3 class=\"w6asjq_TextBase GgxHUa_Title\"\u003eWebsite Hashtags\u003c\/h3\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003e#BlackMoneyAct #ForeignIncome #ForeignAssets #InternationalTax #TaxLitigation #FinanceAct2026 #BharatLawHouse #DirectTaxes #9788169449359\u003c\/p\u003e\n\u003ch3 class=\"w6asjq_TextBase GgxHUa_Title\"\u003eShipping Note\u003c\/h3\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eShips in durable, protective packaging to ensure the book reaches you in excellent condition.\u003c\/p\u003e\n\u003ch3 class=\"w6asjq_TextBase GgxHUa_Title\"\u003eCaveat Legalis\u003c\/h3\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eThis 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.\u003c\/p\u003e\n\u003ch3 class=\"w6asjq_TextBase GgxHUa_Title\"\u003e100% Swadeshi\u003c\/h3\u003e\n\u003cp class=\"w6asjq_TextBase _85PZeG_Text\"\u003eMake M\u0026amp;J Services your first choice—every purchase supports Indian publishers, Indian authors, and the Swadeshi spirit.\u003c\/p\u003e","brand":"M\u0026J Services","offers":[{"title":"Default Title","offer_id":51319244816420,"sku":"9788169449359","price":1116.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0098\/1005\/1108\/files\/9788169449359.jpg?v=1787979251","url":"https:\/\/mandjservice.com\/products\/black-money-foreign-assets-gupta-9359","provider":"M\u0026J Services  - The Eclectic Law Bookstore","version":"1.0","type":"link"}