Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015. (dated 02 nd July, 2015)
Summary of Notified forms
Particulars	Specified Form
Notice of demand	Form 1
Appeal to Commissioner (Appeals)	Form 2
Appeal to Appellate Tribunal	Form 3
The memorandum of cross-objections	Form 4
Form of tax arrears	Form 5
Declaration of undisclosed asset located outside India	Form 6
Acknowledgement by The Principal Commissioner or the Commissioner	Form 7

Undisclosed foreign assets declaration and payment required with 30% tax and 30% penalty; appeals available. The notified forms establish procedure for notice of demand, appeals, recovery and voluntary declarations under the Black Money Rules, 2015: Form 1 issues demand with payment timeline and recovery under sections 30-39; Forms 2-4 govern appeals and cross objections with filing, verification and fee requirements; Form 5 issues certificates for tax arrears; Form 6 prescribes detailed declaration and annexure requirements, valuation, and tax/penalty computation (each at 30%); Form 7 acknowledges accepted declarations and confirms payment conditions.