https://www.taxtmi.com/acts?id=19856 Establishes a statutory regime to identify, prescribe procedures for, and impose tax on undisclosed foreign income and assets, requiring disclosure, enabling assessment and levying tax on overseas holdings, and providing ancillary measures necessary for enforcement. The Act extends to the whole of India and specifies its commencement, with the short-title, extent and commencement provisions governing when the substantive obligations take effect. en-us Fri, 03 Jul 2015 17:58:09 +0530 Fri, 31 Oct 2025 14:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19856 Establishes a statutory regime to identify, prescribe procedures for, and impose tax on undisclosed foreign income and assets, requiring disclosure, enabling assessment and levying tax on overseas holdings, and providing ancillary measures necessary for enforcement. The Act extends to the whole of India and specifies its commencement, with the short-title, extent and commencement provisions governing when the substantive obligations take effect. Act-Rules Direct Taxes Fri, 03 Jul 2015 17:58:09 +0530 https://www.taxtmi.com/acts?id=19856