Law Relating to Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act 2015 is the most comprehensive commentary, fully updated for the Finance Act 2026. The book provides a section-by-section analysis of every provision of the Act, with considered opinions on over 200 critical interpretive issues. Each chapter reproduces the full statutory text alongside original Notes on Clauses, structured salient features, and significant issues framed as precise legal questions, making it both a quick reference guide and a source for prepared litigation arguments. The 5th Edition introduces the first complete commentary on the Foreign Assets of Small Taxpayers Disclosure Scheme 2026 (FAST-DS 2026) under Sections 130 to 144, and cross-references all income-tax provisions in dual form—citing both the Income-tax Act 1961 and the Income-tax Act 2025—ensuring the book remains fully current as India's direct tax statutes evolve.
