Section 1, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [S26-YJM]
As at 6 September 2026. In force from 13 January 2015.
1. Short title, extent and commencement.—(1) This Act may be called the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. (2) It extends to the whole of India. (3) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint.
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Made under this section, or naming it (1)
Notification S.O. 582(E), dated 10th April, 2015 [N12-GSP], 10 April 2015, in force. Recital: "In exercise of the powers conferred by sub-section (3) of section 1 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015), the Central Government"
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