Section 1: Short title, extent and commencement

Q: What does Section 1 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) deal with?

Section 1 BMA pertains to "Short title, extent and commencement". It is part of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, a legislation enacted by the Parliament of India. Section 1 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs short title, extent and commencement. As verified on 19 May 2026.

Q: Is Section 1 BMA still in force?

Yes, Section 1 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 is currently in force across the Republic of India.

Q: What is धारा 1 BMA?

धारा 1 BMA is the Devanagari Hindi reference for Section 1 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. Section 1 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs short title, extent and commencement. As verified on 19 May 2026.

Q: What is Dhara 1 BMA?

Dhara 1 BMA is the Roman Hindi reference for Section 1 of the The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. "Dhara" means "Section" in Hindi. Section 1 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA) governs short title, extent and commencement. As verified on 19 May 2026.

Q: How to cite Section 1 of The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015?

Cite as: "Section 1, The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (BMA)" in legal briefs. For academic writing, use the BlueBook format: The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015, § 1 (India).

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Wednesday, 20 May 2026

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Section 1 BMA (The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015): Short title, extent and commencement | Law on Tips | Law on Tips

Table of Contents

The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

Chapter IP — reliminary

Section 1

Short title, extent and commencement

(1)

This Act may be called the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015.

(2)

It extends to the whole of India.

(3)

Save as otherwise provided in this Act, it shall come into force on the 1st day of April, 2016.

Related Sections

Computation of total undisclosed foreign income and asset

BMA

Printed from Law on Tips • The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015

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