Taxmanns Benami Black Money & Money Laundering Laws [Finance Act 2026] Consolidating Five Foundational AntiBlack Money Stat

IndiaS Enforcement Architecture Against Illicit Wealth, Concealed Assets, And CrossBorder Financial Offences Rests On A Cluster Of Interlocking StatutesEach With Its Own Procedural Framework, Adjudicatory Hierarchy, And Penal Consequence. TaxmannS Benami Black Money & Money Laundering Laws Is The Authoritative SingleVolume Reference That Consolidates All Five Of These Foundational Laws In Their Current, Fully Amended Form. The 2026 Edition Has Been Updated To Incorporate Every Amendment Effected By The Finance Act 2026Including The Newly Enacted Foreign Assets Of Small Taxpayers Disclosure Scheme 2026 (Sections 130144 Of The Finance Act 2026), Which Makes Its Debut In This Edition As A Standalone Division. The Volume Captures The Complete And Evolving Text Of The Prohibition Of Benami Property Transactions Act 1988, The Black Money (Undisclosed Foreign Income And Assets) And Imposition Of Tax Act 2015, The Fugitive Economic Offenders Act 2018, And The Prevention Of MoneyLaundering Act 2002Each Accompanied By Their Subsidiary Rules, Regulations, Circulars, Notifications, And, Where Applicable, The Governing Case Law. With 588 Pages And A Scope That Ranges From The Foundational Definitions Of Benami Transaction And Proceeds Of Crime To The Procedural Mechanics Of Attachment, Adjudication, Confiscation, And Prosecution, This Volume Serves As The PractitionerS Complete Reference For IndiaS AntiBlack Money Statutory Regime.This Title Is Designed For A Wide But Specialised Readership: Advocates And Litigators Appearing Before The Adjudicating Authority, Appellate Tribunal, Special Courts Under Pmla And The Benami Act, And High Courts Chartered Accountants, Company Secretaries, And Tax Professionals Advising Clients On Compliance, Disclosures, And Enforcement Risk Under The Black Money Act And Pmla Enforcement Directorate And Income Tax Officers Engaged In Investigation, Attachment, And Adjudication Under These Statutes Corporate Counsel And Compliance Teams With Exposure To Aml Obligations, Kyc Requirements, And Reporting Entity Obligations Under Pmla Academicians And Researchers In Tax Law, Financial Crime, And Public Law HighNetWorth Individuals And Nris With Undisclosed Foreign Assets Who May Benefit From The 2026 Disclosure Scheme Banks, Nbfcs, And Other Reporting Entities Subject To Aadhaar Authentication Mandates And MaintenanceOfRecords Obligations Under Pmlathe Present Publication Is The 2026 Edition And Amended By The Finance Act 2026. This Book Is Edited By TaxmannS Editorial Board With The Following Coverage. [Comprehensive Statutory Coverage] Five Major StatutesTogether With Their Full Complement Of Subsidiary Rules, Scheme Regulations, And Adjudicatory RegulationsAre Consolidated In A Single, Coherently Organised Volume, Eliminating The Need To CrossReference Multiple Bare Acts And Gazette Compilations [Updated To Finance Act 2026] The Black Money Act 2015, The Pmla 2002, And The Benami Act 1988 Are Reproduced With All Amendments Incorporated Up To And Including The Finance Act 2026. Each Provision Carries Precise Amendment Footnotes Indicating The Amending Act, The Date Of Effect, And The Text Of The Superseded Provision, Enabling Readers To Trace The Legislative History Of Every Section [Foreign Assets Of Small Taxpayers Disclosure Scheme 2026] Division Five Is New To The 2026 Edition. It Reproduces, In Full, Sections 130 To 144 Of The Finance Act, 2026The Complete Statutory Text Of The Disclosure Scheme Providing A LimitedWindow Amnesty For Small Taxpayers With Undisclosed Foreign Assets Not Exceeding 1 Crore, With A Structured TaxPlusPenalty Regime And Immunity From Prosecution [Embedded Case Law] The Benami Transactions Act And Black Money Act Divisions Contain Annotated Case Law Under Individual SectionsDrawn From Supreme Court And High Court DecisionsProviding Immediate Judicial Context To Each Provision Without The Need To Consult A Separate Digest [Official Notifications And Circulars] Every Division Carries The Relevant Official Gazette Notifications, Cbdt Circulars, And Ministerial Instructions Applicable To That Statute, Including Pmla Notifications Relating To Aadhaar Authentication By Reporting Entities, Appointment Of Special Public Prosecutors Across All States And Union Territories, And Kyc RecordKeeping Obligations For SebiRegistered Intermediaries [Complete Rules And Scheme Texts] All Subsidiary Rules, Including The Seven Sets Of Fugitive Economic Offenders Rules 2018 And The Full Suite Of Prevention Of MoneyLaundering Rules 2005Are Reproduced In Their Complete And Current Form, Along With The Adjudicating Authority (Procedure) Regulations 2013 [Amendment Trail Transparency] Throughout The Text, Every Substituted, Inserted, Or Omitted Provision Is Footnoted With The Amending Instrument And Effective Date, And, Importantly, The Prior Text Of The Substituted Or Omitted Provision Is Reproduced Verbatim In The Footnotes. This Enables Practitio