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Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
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Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 : ウィキペディア英語版
Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (popularly Black Money Act) is an Act of the Parliament of India. It aims to curb black money, or undisclosed foreign assets and income and imposes tax and penalty on such income. The Act has been passed by both the Houses of the Parliament. The Act has received the assent of the President of India on 26 May 2015. It came into effect from 1 July 2015.
==External links==

*(Bill as passed by Lok Sabha )
*(Clarifications on Tax Compliance for Undisclosed Foreign Income and Assets: CBDT Circular No. 15 of 2015 )

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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