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Guide to Black Money Law Gaurav Jain, Shubham Gupta

695.00 625.00

This book presents the legal provisions of the Black Money Act in a concise and precise manner without tampering with the intent and spirit of the law. The analysis features Case Laws, Circulars & Notifications issued by the CBDT.

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Description

This book analyses the legal provisions of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (Black Money Act) in a concise and precise manner, without tampering with the intent and spirit of the law.

The Present Publication is the Latest 2023 Edition, authored by Gaurav Jain and Shubham Gupta. The book features discussion on the following topics:

[Object and Purpose] of the Black Money Act
[Comprehensive Analysis of the Black Money Act] along with Case Laws, Circulars & Notifications issued by the CBDT
[Interplay between Black Money Act & Income Tax Act] has been presented in the book
[Analysis of Black Money Act] including the following:
New & Novel Terms in Black Money Act, including
Undisclosed Foreign Asset
Undisclosed Foreign Income
Assessee
Beneficial Ownership
Provisions of Assessment, Reassessment, Penalties & Prosecution
Offences made out in the Black Money Act
Amendments & its Purpose bought in the Black Money Act
Retrospective/Retroactive Application of the provisions of the Black Money Act and cases that are pending adjudication
The detailed contents of the book are as follows:

Preliminary
Basis of Charge
Tax Management
Penalties
Offences and Prosecution
Tax Compliance for Undisclosed Foreign Income and Assets
General Provisions
Miscellaneous Provisions