Ministry of Finance 

03.09.2015

Direct Taxation

Clarifications on Tax Compliance for Undisclosed Foreign Income and Assets

MANU/DTCR/0027/2015

The Central Board of Direct Taxes released clarifications on various provisions of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. The clarifications address a plethora of issues, including residency, employment in a foreign country and holding a foreign bank account.

Relevant

Clarifications on Tax Compliance MANU/DTCR/0022/2015
Explanatory Notes Compliance for Undisclosed Foreign Income MANU/DTCR/0021/2015

Tags : Black money clarifications residency foreign employment

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