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Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax (Manner of Application) (Amendment) Rules, 2026
As at 8 September 2026. In force from 2 June 2026.
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.