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    <title>Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015</title>
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    <description>Eligibility and scope of the one-time disclosure scheme under the Black Money Act are queried for persons with undisclosed foreign accounts, focusing on whether they may avail the scheme, procedural disclosure and payment windows, and the effect of currency exchange movements on repatriated funds. Practical compliance questions include how a person with no presently held unaccounted funds may regularise past non-disclosure, whether scheme payments are treated as fully tax paid, and the legal status of any residual portion after scheme charges are applied.</description>
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