BUDS Act with BUDS Rules [Bare Act with Section Notes] by Taxmann is a comprehensive and up-to-date statutory reference presenting the complete text of the Act and Rules with concise editorial section notes and select judicial insights. The book clearly explains the legal framework prohibiting unregulated deposit schemes in India, along with procedures for investigation, attachment of properties, and restitution to depositors. Updated for the 2026 Edition, it clarifies critical concepts, including regulated vs. unregulated deposits, the authorities' powers, and penal consequences. It is an essential resource for legal professionals, regulators, compliance teams, and academic users requiring accurate statutory guidance.
