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    <title>Black money vis a vis bad money Bad money belongs to society- must be forfeited without any shelter under any agreement for avoidance of double taxation.</title>
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    <description>Illegitimately acquired funds are bad money belonging to society and cannot be regularised by payment of tax; they must be forfeited or returned to the harmed section of society. Legitimate income subject to overriding titles remains irregular money until obligations are discharged with compensation, after which the residual is regular money. International agreements for avoidance of double taxation must not shelter illegally earned funds.</description>
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      <description>Illegitimately acquired funds are bad money belonging to society and cannot be regularised by payment of tax; they must be forfeited or returned to the harmed section of society. Legitimate income subject to overriding titles remains irregular money until obligations are discharged with compensation, after which the residual is regular money. International agreements for avoidance of double taxation must not shelter illegally earned funds.</description>
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