Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax (Manner of Application) (Amendment) Rules, 2026 [R12-647]

As at 7 September 2026. In force from 2 June 2026.

Dates: made 2 June 2026; in force 2 June 2026; ceased none recorded. Gazette: none recorded. Band A.

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax (Manner of Application) (Amendment) Rules, 2026, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax (Manner of Application) (Amendment) Rules, 2026, 2nd June, 2026 [R12-647]. Machine: R12-647.

Preamble

Rules (2)

Rule 1. Short title and commencement [S2Z-J94]

Rule 2. Amendment of rule 9 [S2Z-JA2]

Made under

Recital: "In exercise of the powers conferred by section 33 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015), the Central Government hereby makes the following rules further to amend the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, namely:". Names section 33 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015) [S26-ZJG]. Vires verified.

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