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<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd"> <html xmlns="http://www.w3.org/1999/xhtml"> <head> </head> <body> <div style="font-family:Verdana, Geneva, sans-serif; font-size:12px; text-align:justify"> <table width="800" border="0" style="border:1px solid #ccc;padding:5px;" align="center" cellpadding="6" cellspacing="0"> <tr> <td align="left" valign="top"> <br /> Ministry of Finance <br /><br /> Clarifications on Tax Compliance for Undisclosed Foreign Income and Assets<br /><br /> MANU/DTCR/0027/2015 - (03 Sep 2015)<br /><br /> </td> </tr> <tr> <td align="left" valign="top"></td> </tr> <tr> <td align="left" valign="top" style="background-color:#FDEDCE"><strong>The Central Board of Direct Taxes released clarifications on various provisions of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. The clarifications address a plethora of issues, including residency, employment in a foreign country and holding a foreign bank account.</strong></td> </tr> <tr> <td align="left" valign="top" ><strong>Relevant : Clarifications on Tax Compliance <manuid>MANU/DTCR/0022/2015</manuid> Explanatory Notes Compliance for Undisclosed Foreign Income <manuid>MANU/DTCR/0021/2015</manuid></strong></td> </tr> <tr> <td align="left" valign="top" ><strong>Tags : Black money, clarifications, residency, foreign employment</strong></td> </tr> <tr> <td align="left" valign="top"> </td> </tr> <tr> <!--<td><strong>Source : <a target="_new" href="http://www.manupatrafast.com/">newsroom.manupatra.com</a></strong></td>--> <td align="left" valign="top"><strong>Source : newsroom.manupatra.com</strong></td> </tr> <tr> <td align="left" valign="top"> </td> </tr> <tr> <td align="left" valign="top">Regards</td> </tr> <tr> <td align="left" valign="top">Team Manupatra</td> </tr> <tr> <td align="left" valign="top"> </td> </tr> </table> </div> </body> </html>