India: Prosecution under black money act upheld for non-disclosure of offshore bank account in tax returns

www.khaitanco.com/PublicationsDocs/Khaitan%20&%20Co-Ergo-Update-8Mar2019.pdf
www.pwc.in/assets/pdfs/news-alert-tax/2019/pwc_news_alert_19_february_2019_hc_upholds_sanction_for_prosecution.pdf
www.asianlaws.org/fintech_law_database/files/Black_Money_(Undisclosed_Foreign_Income_and_Assets)_and_Imposition_of_Tax_Act_2015.pdf

Update:
Analysis of retrospective applicability of Black Money Act qua persons who were residents but not ordinarily residents and non-residents in FY 2015-16 | Lakshmikumaran & Sridharan Attorneys

See also:
www.indianembassyusa.gov.in/pdf/Black%20money%20act,%202015.pdf
www.khaitanco.com/sites/default/files/2021-11/6%20Years%20of%20Black%20Money%20Law%20-%20Ashish%20Mehta.pdf
www.foxmandal.in/black-money-check-for-tax-clearance-before-departing-from-india/