{"apiVersion":1,"release":"r-2026-09-08-012","packet":{"code":"A11J4N","written":"A11-J4N","title":"Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015","status":"As at 9 September 2026. In force from 25 April 2015 by S.O. 582(E) [N12-GSP].","path":"/A11-J4N","asAt":null,"sha256":null,"blocks":[{"kind":"title","segs":["Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [A11-J4N]"]},{"kind":"status","segs":["As at 9 September 2026. ","In force from ","25 April 2015"," by ",{"text":"S.O. 582(E)","href":"/N12-GSP"}," [N12-GSP]","."]},{"kind":"line","segs":["Dates: made 13 January 2015; in force 25 April 2015; ceased none recorded. Gazette: none recorded. Band A."]},{"kind":"line","segs":["Synthetic. The words of this Act are generated by the register; its title, number and year are real."]},{"kind":"line","segs":["Cite: Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, Act 22 of 2015 [A11-J4N]. Machine: A11-J4N."]},{"kind":"heading","segs":["Sections (34)"]},{"kind":"item","segs":["Chapter I. PRELIMINARY"]},{"kind":"item","segs":["Chapter II. BOARD"]},{"kind":"item","segs":["Chapter III. OFFENCES AND PENALTIES"]},{"kind":"item","segs":["Chapter IV. MISCELLANEOUS"]},{"kind":"item","segs":[{"text":"Section 1. Short title, extent and commencement","href":"/S26-YJM"}," [S26-YJM]"]},{"kind":"item","segs":[{"text":"Section 2. Definitions","href":"/S26-YKP"}," [S26-YKP]"]},{"kind":"item","segs":[{"text":"Section 3. Appointment of Board","href":"/S26-YMR"}," [S26-YMR]"]},{"kind":"item","segs":[{"text":"Section 4. Registration of principals officer","href":"/S26-YNT"}," [S26-YNT]"]},{"kind":"item","segs":[{"text":"Section 5. Prohibition of the representation of another person without licence","href":"/S26-YPW"}," [S26-YPW]"]},{"kind":"item","segs":[{"text":"Section 6. Grant of licence","href":"/S26-YQY"}," [S26-YQY]"]},{"kind":"item","segs":[{"text":"Section 7. Maintenance of records and furnishing of returns","href":"/S26-YR0"}," [S26-YR0]"]},{"kind":"item","segs":[{"text":"Section 8. Powers of Assessing Officer","href":"/S26-YS2"}," [S26-YS2]"]},{"kind":"item","segs":[{"text":"Section 9. Power to issue directions","href":"/S26-YT4"}," [S26-YT4]"]},{"kind":"item","segs":[{"text":"Section 10. Power to exempt","href":"/S26-YV6"}," [S26-YV6]"]},{"kind":"item","segs":[{"text":"Section 11. Registration of assessees","href":"/S26-YW8"}," [S26-YW8]"]},{"kind":"item","segs":[{"text":"Section 12. Prohibition of the payment of sums liable to deduction without licence","href":"/S26-YXA"}," [S26-YXA]"]},{"kind":"item","segs":[{"text":"Section 13. Grant of licence","href":"/S26-YYC"}," [S26-YYC]"]},{"kind":"item","segs":[{"text":"Section 14. Maintenance of records and furnishing of returns","href":"/S26-YZE"}," [S26-YZE]"]},{"kind":"item","segs":[{"text":"Section 15. Powers of Assessing Officer","href":"/S26-Z0H"}," [S26-Z0H]"]},{"kind":"item","segs":[{"text":"Section 16. Power to issue directions","href":"/S26-Z1K"}," [S26-Z1K]"]},{"kind":"item","segs":[{"text":"Section 17. Power to exempt","href":"/S26-Z2N"}," [S26-Z2N]"]},{"kind":"item","segs":[{"text":"Section 18. Registration of deductors","href":"/S26-Z3Q"}," [S26-Z3Q]"]},{"kind":"item","segs":[{"text":"Section 19. Prohibition of the management of a company without licence","href":"/S26-Z4S"}," [S26-Z4S]"]},{"kind":"item","segs":[{"text":"Section 20. Grant of licence","href":"/S26-Z5V"}," [S26-Z5V]"]},{"kind":"item","segs":[{"text":"Section 21. Maintenance of records and furnishing of returns","href":"/S26-Z6X"}," [S26-Z6X]"]},{"kind":"item","segs":[{"text":"Section 22. Powers of Assessing Officer","href":"/S26-Z7Z"}," [S26-Z7Z]"]},{"kind":"item","segs":[{"text":"Section 23. Power to issue directions","href":"/S26-Z81"}," [S26-Z81]"]},{"kind":"item","segs":[{"text":"Section 24. Power to exempt","href":"/S26-Z93"}," [S26-Z93]"]},{"kind":"item","segs":[{"text":"Section 25. Registration of representatives assessee","href":"/S26-ZA5"}," [S26-ZA5]"]},{"kind":"item","segs":[{"text":"Section 26. Prohibition of the carrying on of business or profession without licence","href":"/S26-ZB7"}," [S26-ZB7]"]},{"kind":"item","segs":[{"text":"Section 27. Grant of licence","href":"/S26-ZC9"}," [S26-ZC9]"]},{"kind":"item","segs":[{"text":"Section 28. Penalty for contravention","href":"/S26-ZDB"}," [S26-ZDB]"]},{"kind":"item","segs":[{"text":"Section 29. Offences by companies","href":"/S26-ZED"}," [S26-ZED]"]},{"kind":"item","segs":[{"text":"Section 30. Appeal","href":"/S26-ZFF"}," [S26-ZFF]"]},{"kind":"item","segs":[{"text":"Section 31. Cognizance of offences","href":"/S26-ZGM"}," [S26-ZGM]"]},{"kind":"item","segs":[{"text":"Section 32. Protection of action taken in good faith","href":"/S26-ZHP"}," [S26-ZHP]"]},{"kind":"item","segs":[{"text":"Section 33. Power to make rules","href":"/S26-ZJG"}," [S26-ZJG]"]},{"kind":"item","segs":[{"text":"Section 34. Power to remove difficulties","href":"/S26-ZKJ"}," [S26-ZKJ]"]},{"kind":"heading","segs":["Made under"]},{"kind":"item","segs":["No recital of a power is printed."]},{"kind":"heading","segs":["Acts on (0)"]},{"kind":"item","segs":["none"]},{"kind":"heading","segs":["Acted on by (4)"]},{"kind":"item","segs":["Amends: ",{"text":"Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act (Amendment) Act, 2022","href":"/A11-SDE"},", 24 March 2022",". \"section 27 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015)\"."," Synthetic demonstration target."]},{"kind":"item","segs":["Commences: ",{"text":"Notification S.O. 582(E), dated 10th April, 2015","href":"/N12-GSP"},", 25 April 2015",". \"shall come into force\"."," Synthetic demonstration target."]},{"kind":"item","segs":["Exempts: ",{"text":"Notification S.O. 333(E), dated 11th June, 2015","href":"/N12-GWW"},", 11 June 2015",". \"section 4 of the said Act\"."," Synthetic demonstration target."]},{"kind":"item","segs":["Exempts: ",{"text":"Notification S.O. 434(E), dated 11th December, 2017","href":"/N12-J53"},", 11 December 2017",". \"section 4 of the said Act\"."," Synthetic demonstration target."]},{"kind":"heading","segs":["Not held (0)"]},{"kind":"item","segs":["none"]}],"connections":[{"title":"Section 1. Short title, extent and commencement.","path":"/S26-YJM","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 2. Definitions.","path":"/S26-YKP","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 3. Appointment of Board.","path":"/S26-YMR","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 4. Registration of principals officer.","path":"/S26-YNT","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 5. Prohibition of the representation of another person without licence.","path":"/S26-YPW","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 6. Grant of licence.","path":"/S26-YQY","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 7. Maintenance of records and furnishing of returns.","path":"/S26-YR0","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 8. Powers of Assessing Officer.","path":"/S26-YS2","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 9. Power to issue directions.","path":"/S26-YT4","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 10. Power to exempt.","path":"/S26-YV6","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 11. Registration of assessees.","path":"/S26-YW8","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 12. Prohibition of the payment of sums liable to deduction without licence.","path":"/S26-YXA","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 13. Grant of licence.","path":"/S26-YYC","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 14. Maintenance of records and furnishing of returns.","path":"/S26-YZE","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 15. Powers of Assessing Officer.","path":"/S26-Z0H","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 16. Power to issue directions.","path":"/S26-Z1K","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 17. Power to exempt.","path":"/S26-Z2N","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 18. Registration of deductors.","path":"/S26-Z3Q","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 19. Prohibition of the management of a company without licence.","path":"/S26-Z4S","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 20. Grant of licence.","path":"/S26-Z5V","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 21. Maintenance of records and furnishing of returns.","path":"/S26-Z6X","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 22. Powers of Assessing Officer.","path":"/S26-Z7Z","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 23. Power to issue directions.","path":"/S26-Z81","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 24. Power to exempt.","path":"/S26-Z93","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 25. Registration of representatives assessee.","path":"/S26-ZA5","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 26. Prohibition of the carrying on of business or profession without licence.","path":"/S26-ZB7","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 27. Grant of licence.","path":"/S26-ZC9","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 28. Penalty for contravention.","path":"/S26-ZDB","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 29. Offences by companies.","path":"/S26-ZED","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 30. Appeal.","path":"/S26-ZFF","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 31. Cognizance of offences.","path":"/S26-ZGM","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 32. Protection of action taken in good faith.","path":"/S26-ZHP","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 33. Power to make rules.","path":"/S26-ZJG","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Section 34. Power to remove difficulties.","path":"/S26-ZKJ","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act (Amendment) Act, 2022","path":"/A11-SDE","relation":"relationship","description":"Recorded relationship: amends. The linked source is recorded as acting on this document. Inspect the operative text; this is not an applicability finding.","synthetic":true,"effectiveDate":"2022-03-24","recordedEffect":{"type":"amends","direction":"incoming","target":"instrument"}},{"title":"Notification S.O. 582(E), dated 10th April, 2015","path":"/N12-GSP","relation":"relationship","description":"Recorded relationship: commences. The linked source is recorded as acting on this document. Inspect the operative text; this is not an applicability finding.","synthetic":true,"effectiveDate":"2015-04-25","recordedEffect":{"type":"commences","direction":"incoming","target":"instrument"}},{"title":"Notification S.O. 333(E), dated 11th June, 2015","path":"/N12-GWW","relation":"relationship","description":"Recorded relationship: exempts. The linked source is recorded as acting on this document. Inspect the operative text; this is not an applicability finding.","synthetic":true,"effectiveDate":"2015-06-11","recordedEffect":{"type":"exempts","direction":"incoming","target":"instrument"}},{"title":"Notification S.O. 434(E), dated 11th December, 2017","path":"/N12-J53","relation":"relationship","description":"Recorded relationship: exempts. The linked source is recorded as acting on this document. Inspect the operative text; this is not an applicability finding.","synthetic":true,"effectiveDate":"2017-12-11","recordedEffect":{"type":"exempts","direction":"incoming","target":"instrument"}}],"connectionsTruncated":false,"synthetic":true,"source":{"synthetic":true,"textState":"arrangement","version":null,"versions":[]},"particulars":[{"label":"Class","value":"Act of Parliament"},{"label":"Citation","value":"Act 22 of 2015"},{"label":"Number","value":"22 of 2015"},{"label":"Authority","value":"Parliament of India"},{"label":"Assent","value":"13 January 2015"},{"label":"Published","value":"13 January 2015"},{"label":"Gazette","value":"Not recorded"},{"label":"Jurisdiction","value":"IN"}],"jurisdiction":"IN","dates":{"made":"2015-01-13","inForce":"2015-04-25","ceased":null},"changedBy":[{"title":"Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act (Amendment) Act, 2022","code":"A11-SDE"}],"quality":{"answerUse":"limited","status":"not-audited","checkedOn":null,"reason":"Stored text, not a certification of completeness, current law or personal applicability. Exact quotation matching checks wording only.","publications":[]}},"canonical":"/A11-J4N","text":"Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [A11-J4N]\nAs at 9 September 2026. In force from 25 April 2015 by S.O. 582(E) [N12-GSP].\nDates: made 13 January 2015; in force 25 April 2015; ceased none recorded. Gazette: none recorded. Band A.\nSynthetic. The words of this Act are generated by the register; its title, number and year are real.\nCite: Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, Act 22 of 2015 [A11-J4N]. Machine: A11-J4N.\nSections (34)\nChapter I. PRELIMINARY\nChapter II. BOARD\nChapter III. OFFENCES AND PENALTIES\nChapter IV. MISCELLANEOUS\nSection 1. Short title, extent and commencement [S26-YJM]\nSection 2. Definitions [S26-YKP]\nSection 3. Appointment of Board [S26-YMR]\nSection 4. Registration of principals officer [S26-YNT]\nSection 5. Prohibition of the representation of another person without licence [S26-YPW]\nSection 6. Grant of licence [S26-YQY]\nSection 7. Maintenance of records and furnishing of returns [S26-YR0]\nSection 8. Powers of Assessing Officer [S26-YS2]\nSection 9. Power to issue directions [S26-YT4]\nSection 10. Power to exempt [S26-YV6]\nSection 11. Registration of assessees [S26-YW8]\nSection 12. Prohibition of the payment of sums liable to deduction without licence [S26-YXA]\nSection 13. Grant of licence [S26-YYC]\nSection 14. Maintenance of records and furnishing of returns [S26-YZE]\nSection 15. Powers of Assessing Officer [S26-Z0H]\nSection 16. Power to issue directions [S26-Z1K]\nSection 17. Power to exempt [S26-Z2N]\nSection 18. Registration of deductors [S26-Z3Q]\nSection 19. Prohibition of the management of a company without licence [S26-Z4S]\nSection 20. Grant of licence [S26-Z5V]\nSection 21. Maintenance of records and furnishing of returns [S26-Z6X]\nSection 22. Powers of Assessing Officer [S26-Z7Z]\nSection 23. Power to issue directions [S26-Z81]\nSection 24. Power to exempt [S26-Z93]\nSection 25. Registration of representatives assessee [S26-ZA5]\nSection 26. Prohibition of the carrying on of business or profession without licence [S26-ZB7]\nSection 27. Grant of licence [S26-ZC9]\nSection 28. Penalty for contravention [S26-ZDB]\nSection 29. Offences by companies [S26-ZED]\nSection 30. Appeal [S26-ZFF]\nSection 31. Cognizance of offences [S26-ZGM]\nSection 32. Protection of action taken in good faith [S26-ZHP]\nSection 33. Power to make rules [S26-ZJG]\nSection 34. Power to remove difficulties [S26-ZKJ]\nMade under\nNo recital of a power is printed.\nActs on (0)\nnone\nActed on by (4)\nAmends: Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act (Amendment) Act, 2022, 24 March 2022. \"section 27 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015)\". Synthetic demonstration target.\nCommences: Notification S.O. 582(E), dated 10th April, 2015, 25 April 2015. \"shall come into force\". Synthetic demonstration target.\nExempts: Notification S.O. 333(E), dated 11th June, 2015, 11 June 2015. \"section 4 of the said Act\". Synthetic demonstration target.\nExempts: Notification S.O. 434(E), dated 11th December, 2017, 11 December 2017. \"section 4 of the said Act\". Synthetic demonstration target.\nNot held (0)\nnone"}