Bharat’s Black Money, Undisclosed Foreign Income & Assets Law & Practice by Adv. (Dr.) Ravi Gupta
₹1,395.00 Original price was: ₹1,395.00.₹1,046.00Current price is: ₹1,046.00.
Navigate the severe penalties and stringent compliance requirements of cross-border wealth. Bharat’s Black Money, Undisclosed Foreign Income & Assets Law & Practice (1st Edition, 2026) is the definitive manual by leading experts Adv. (Dr.) Ravi Gupta and CA. (Dr.) Arun Ahuja.
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✔ The FAST Disclosure Scheme 2026: Features a dedicated, tabular breakdown of the newly introduced Foreign Assets of Small Taxpayers Disclosure Scheme.
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✔ Global Transparency: Detailed operational guidance on CRS, FATCA, and the practical aspects of disclosing financial assets and foreign-source income.
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✔ Enforcement & Penalties: Comprehensive analysis of assessments, appellate procedures, recovery, and prosecution under the 2015 Act.
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Bharat’s Black Money, Undisclosed Foreign Income & Assets Law & Practice by Adv. (Dr.) Ravi Gupta & CA. (Dr.) Arun Ahuja – 1st Edition 2026.
With the global push for tax transparency, holding undisclosed foreign assets or income carries devastating legal and financial consequences under Indian law. Bharat’s Black Money, Undisclosed Foreign Income & Assets Law & Practice (1st Edition, 2026) is built explicitly to navigate these high-stakes regulations. Co-authored by the powerhouse duo of Adv. (Dr.) Ravi Gupta and CA. (Dr.) Arun Ahuja, this manual demystifies the severe provisions of the 2015 Act, ensuring that tax professionals, corporate CFOs, and HNI advisors can ensure bulletproof compliance.
The FAST Disclosure Scheme 2026
This 2026 edition stands out by offering immediate, actionable guidance on the newest regulatory frameworks:
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FAST Disclosure Breakdown: A dedicated chapter explaining the provisions of the Foreign Assets of Small Taxpayers (FAST) Disclosure Scheme, 2026, presented in an easy-to-understand tabular format.
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Statutory Forms: Includes all prescribed forms under the FAST scheme (Appendix 5), allowing practitioners to transition seamlessly from legal theory to actual compliance filing.
Global Reporting & Penalties (FATCA & CRS)
The manual provides deep insights into the mechanics of international information exchange and its domestic consequences:
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Cross-Border Transparency: Understand how the Common Reporting Standard (CRS) and the Foreign Account Tax Compliance Act (FATCA) feed data directly to Indian tax authorities.
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Enforcement Machinery: A step-by-step walkthrough of the assessment process, the powers of tax authorities, and the severe penalties and prosecution guidelines for non-compliance.
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Judicial Precedents & Circulars: Contains dedicated appendices covering all relevant judicial decisions, CBDT circulars, and notifications issued under the Black Money Act, 2015.
Who Should Buy This Book?
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Chartered Accountants & Tax Practitioners: The ultimate desk reference for advising High Net-Worth Individuals (HNIs) and ensuring flawless disclosure of foreign-source income.
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Advocates & Tax Litigators: Provides the statutory backing and judicial precedents necessary to defend clients facing assessments, penalties, or prosecution.
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Corporate CFOs & Compliance Officers: Essential for understanding the implications of FATCA and CRS on corporate directors and executives with international holdings.
About the Authors
Adv. (Dr.) Ravi Gupta An eminent tax professional, legal advocate, and academician, Dr. Ravi Gupta is a leading authority on international finance and direct tax legislation. Holding a B.Com and M.Com from SRCC, an LL.B. from Delhi University, and a Ph.D. in International Finance from FMS Delhi, his multidisciplinary expertise ensures this commentary is both academically rigorous and practically invaluable.
CA. (Dr.) Arun Ahuja A veteran Chartered Accountant and System Auditor (FCA, DISA), Dr. Arun Ahuja brings decades of real-world advisory experience to this volume. Having founded Ahuja Arun & Co. in 1994 and holding a Ph.D. specializing in GST on cross-border transactions, his insights into practical compliance and reporting are unmatched.
Details :
- Publisher : Bharat Law House Pvt. Ltd.
- Author : Adv. (Dr.) Ravi Gupta & CA. (Dr.) Arun Ahuja
- Edition : 1st Edition 2026
- ISBN-13 : 9788169449359
- ISBN-10 : 9788169449359
- Language : English
- Binding : Paperback
| Publisher | Bharat Law House Pvt. Ltd. |
|---|---|
| Language | English |
| Author | Ravi Gupta |
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