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The Black Money (Undisclosed Income and Assets and Imposition of Tax) Act, 2015 was passed by the Parliament, got notified on 26th May 2015 and came in to force from 1st April 2016. This Act is implemented by the Income Tax Department.
This Book on the Black Money (Undisclosed Income and Assets and Imposition of Tax) Act, 2015 analyses the provisions of the Act and the related Rules framed for its implementation.
The book is organised into 13 Chapters with each aspect being dealt in a separate chapter, providing all applicable forms, upto date notifications along with the relevant provisions of the Prevention of Money Laundering Act (PMLA).
The judicial pronouncements by ITAT, High Court and the Hon’ble Supreme Court have been discussed separately in the last chapter.
The Black Money (Undisclosed Income and Assets and Imposition of Tax) Act, 2015 was passed by the Parliament, got notified on 26th May 2015 and came in to force from 1st April 2016. This Act is implemented by the Income Tax Department.
This Book on the Black Money (Undisclosed Income and Assets and Imposition of Tax) Act, 2015 analyses the provisions of the Act and the related Rules framed for its implementation.
The book is organised into 13 Chapters with each aspect being dealt in a separate chapter, providing all applicable forms, upto date notifications along with the relevant provisions of the Prevention of Money Laundering Act (PMLA).
The judicial pronouncements by ITAT, High Court and the Hon’ble Supreme Court have been discussed separately in the last chapter.
Radhakrishna Sreepada, IRS is an officer belonging to the 1989 batch of the Indian Revenue Service and was former Chief Commissioner of Income Tax. He has 34 years of experience in the Income Tax Department at various levels. A strong accounting professional with a Master’s degree focused in Physics from Sri Sathya Sai Institute of Higher Learning.
Radhakrishna was involved in enriching the Human Capital of the Department in South India while heading the Regional Training Institutes at Bangalore and Chennai. He was dealing with Stress Management and Emotional Intelligence for the benefit of officers and staff.
He also handled the appeals of large tax payers and exempt entities in Bangalore.
He has also handled the faceless Assessments, Penalties and Appeals Schemes of the Income tax Department.
Radhakrishna has authored articles on different topics in Income tax which are pub-lished in various tax journals.
He has authored a book on Prohibition of Benami Transactions Concepts & Law which has been published by Bloomsbury Publishing India Private Limited.
Commentary on the Black Money (Undisclosed Foreign Income and Assets) Act, 2015
Commentary on the Black Money (Undisclosed Foreign Income and Assets) Act, 2015
Commentary on the Black Money (Undisclosed Foreign Income and Assets) Act, 2015
Radhakrishna Sreepada
Commentary on the Black Money (Undisclosed Foreign Income and Assets) Act, 2015
Radhakrishna Sreepada
First published in India 2024
© Bloomsbury Publishing India Pvt. Ltd
All rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, or any information storage or retrieval system, without prior permission in writing from the publishers.
No responsibility for loss caused to any individual or organization acting on or refraining from action as a result of the material in this publication can be accepted by Bloomsbury or the author.
The content of this book is the sole expression and opinion of its author, and not of the publisher. The publisher and author in no manner is liable for any opinion or views expressed by the author. While best efforts have been made in preparing this book, the publisher makes no representations or warranties of any kind and assumes no liabilities of any kind with respect to the accuracy or completeness of the content and specifically disclaims any implied warranties of merchantability or fitness of use for a particular purpose.
The publisher believes that the content of this book does not violate any existing copyright/intellectual property of others in any manner whatsoever. However, in case any source has not been duly attributed, the publisher may be notified in writing for necessary action.
BLOOMSBURY and the Diana logo are trademarks of Bloomsbury Publishing Plc
ISBN 978-93-56409-61-3
10 9 8 7 6 5 4 3 2 1
Bloomsbury Publishing India Pvt. Ltd
DDA Complex, LSC Building No.4
Second Floor, Pocket C–6 & 7, Vasant Kunj
New Delhi 110070
Phone: +91-11-40574957, 40574954
CIN: U22130DL2012PTC232353
To provide feedback, please mail at professionalbooks@bloomsbury.com
Printed and bound in India by Saurabh Printers, Greater Noida
To find out more about our authors and books visit www.bloomsbury.com/in/academic/accounting-tax-law
Here you will find extracts, author interviews, details of forthcoming events and the option to sign up for our newsletters.
First published in India 2024
© Bloomsbury Publishing India Pvt. Ltd
All rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, or any information storage or retrieval system, without prior permission in writing from the publishers.
No responsibility for loss caused to any individual or organization acting on or refraining from action as a result of the material in this publication can be accepted by Bloomsbury or the author.
The content of this book is the sole expression and opinion of its author, and not of the publisher. The publisher and author in no manner is liable for any opinion or views expressed by the author. While best efforts have been made in preparing this book, the publisher makes no representations or warranties of any kind and assumes no liabilities of any kind with respect to the accuracy or completeness of the content and specifically disclaims any implied warranties of merchantability or fitness of use for a particular purpose.
The publisher believes that the content of this book does not violate any existing copyright/intellectual property of others in any manner whatsoever. However, in case any source has not been duly attributed, the publisher may be notified in writing for necessary action.
BLOOMSBURY and the Diana logo are trademarks of Bloomsbury Publishing Plc
ISBN 978-93-56409-61-3
10 9 8 7 6 5 4 3 2 1
Bloomsbury Publishing India Pvt. Ltd
DDA Complex, LSC Building No.4
Second Floor, Pocket C–6 & 7, Vasant Kunj
New Delhi 110070
Phone: +91-11-40574957, 40574954
CIN: U22130DL2012PTC232353
To provide feedback, please mail at professionalbooks@bloomsbury.com
Printed and bound in India by Saurabh Printers, Greater Noida
To find out more about our authors and books visit www.bloomsbury.com/in/academic/accounting-tax-law
Here you will find extracts, author interviews, details of forthcoming events and the option to sign up for our newsletters.
First published in India 2024
© Bloomsbury Publishing India Pvt. Ltd
All rights reserved. No part of this publication may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording, or any information storage or retrieval system, without prior permission in writing from the publishers.
No responsibility for loss caused to any individual or organization acting on or refraining from action as a result of the material in this publication can be accepted by Bloomsbury or the author.
The content of this book is the sole expression and opinion of its author, and not of the publisher. The publisher and author in no manner is liable for any opinion or views expressed by the author. While best efforts have been made in preparing this book, the publisher makes no representations or warranties of any kind and assumes no liabilities of any kind with respect to the accuracy or completeness of the content and specifically disclaims any implied warranties of merchantability or fitness of use for a particular purpose.
The publisher believes that the content of this book does not violate any existing copyright/intellectual property of others in any manner whatsoever. However, in case any source has not been duly attributed, the publisher may be notified in writing for necessary action.
BLOOMSBURY and the Diana logo are trademarks of Bloomsbury Publishing Plc
ISBN 978-93-56409-61-3
10 9 8 7 6 5 4 3 2 1
Bloomsbury Publishing India Pvt. Ltd
DDA Complex, LSC Building No.4
Second Floor, Pocket C–6 & 7, Vasant Kunj
New Delhi 110070
Phone: +91-11-40574957, 40574954
CIN: U22130DL2012PTC232353
To provide feedback, please mail at professionalbooks@bloomsbury.com
Printed and bound in India by Saurabh Printers, Greater Noida
To find out more about our authors and books visit www.bloomsbury.com/in/academic/accounting-tax-law
Here you will find extracts, author interviews, details of forthcoming events and the option to sign up for our newsletters.
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