{"apiVersion":1,"release":"r-2026-09-08-012","packet":{"code":"R12647","written":"R12-647","title":"Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax (Manner of Application) (Amendment) Rules, 2026","status":"As at 8 September 2026. In force from 2 June 2026.","path":"/R12-647","asAt":null,"sha256":null,"blocks":[{"kind":"title","segs":["Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax (Manner of Application) (Amendment) Rules, 2026 [R12-647]"]},{"kind":"status","segs":["As at 8 September 2026. ","In force from ","2 June 2026","."]},{"kind":"line","segs":["Dates: made 2 June 2026; in force 2 June 2026; ceased none recorded. Gazette: none recorded. Band A."]},{"kind":"line","segs":["Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names."]},{"kind":"line","segs":["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."]},{"kind":"item","segs":["Preamble"]},{"kind":"heading","segs":["Rules (2)"]},{"kind":"item","segs":[{"text":"Rule 1. Short title and commencement","href":"/S2Z-J94"}," [S2Z-J94]"]},{"kind":"item","segs":[{"text":"Rule 2. Amendment of rule 9","href":"/S2Z-JA2"}," [S2Z-JA2]"]},{"kind":"heading","segs":["Made under"]},{"kind":"item","segs":["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 ",{"text":"section 33 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015)","href":"/S26-ZJG"}," [S26-ZJG]",". ","Vires verified."]},{"kind":"heading","segs":["Acts on (0)"]},{"kind":"item","segs":["none"]},{"kind":"heading","segs":["Acted on by (0)"]},{"kind":"item","segs":["none"]},{"kind":"heading","segs":["Not held (0)"]},{"kind":"item","segs":["none"]}],"connections":[{"title":"Rule 1. Short title and commencement","path":"/S2Z-J94","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"Rule 2. Amendment of rule 9","path":"/S2Z-JA2","relation":"contains","description":"Section in the current recorded arrangement. Historical arrangement is not established.","synthetic":true,"effectiveDate":null},{"title":"section 33 of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015)","path":"/S26-ZJG","relation":"power_recital","description":"Power named in the recorded recital. This link does not establish that the instrument is legally valid.","synthetic":null,"effectiveDate":null}],"connectionsTruncated":false,"synthetic":true,"source":{"synthetic":true,"textState":"arrangement","version":null,"versions":[]},"particulars":[{"label":"Class","value":"Amendment Rules"},{"label":"Citation","value":"Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax (Manner of Application) (Amendment) Rules, 2026, 2nd June, 2026"},{"label":"Number","value":"G.S.R. 4826(E)"},{"label":"Authority","value":"Department of Revenue"},{"label":"Assent","value":"Not recorded"},{"label":"Published","value":"2 June 2026"},{"label":"Gazette","value":"Not recorded"},{"label":"Jurisdiction","value":"IN"}],"jurisdiction":"IN","dates":{"made":"2026-06-02","inForce":"2026-06-02","ceased":null},"changedBy":[],"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":"/R12-647","text":"Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax (Manner of Application) (Amendment) Rules, 2026 [R12-647]\nAs at 8 September 2026. In force from 2 June 2026.\nDates: made 2 June 2026; in force 2 June 2026; ceased none recorded. Gazette: none recorded. Band A.\nSynthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.\nCite: 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.\nPreamble\nRules (2)\nRule 1. Short title and commencement [S2Z-J94]\nRule 2. Amendment of rule 9 [S2Z-JA2]\nMade under\nRecital: \"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.\nActs on (0)\nnone\nActed on by (0)\nnone\nNot held (0)\nnone"}