About BLACK MONEY ACT
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.
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