Black Money rules set the title and commencement for taxing undisclosed foreign income and assets upon official publication. The Central Board of Direct Taxes issued the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 by Notification No. 58/2015. The rules prescribe the short title and provide that they will come into force on the date of their publication in the Official Gazette, exercising powers under section 85(1) and (2) of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.