INDIA CODE
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Rule 1, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax (Manner of Application) (Amendment) Rules, 2026 [S2Z-J94]

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

In Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax (Manner of Application) (Amendment) Rules, 2026 [R12-647]. This text from 2 June 2026. No other text held.

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Cite: Rule 1, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax (Manner of Application) (Amendment) Rules, 2026 [S2Z-J94]. Machine: S2Z-J94.

(1) These rules may be called the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax (Manner of Application) (Amendment) Rules, 2026. (2) They shall come into force on the date of their publication in the Official Gazette.

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Rule 1, Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax (Manner of Application) (Amendment) Rules, 2026 [S2Z-J94]