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 CCI Online Learning

Nuances of Black Money Act with Analysis of Important Cases
by CA Gaurav Jain




Course Fees Rs: 1500

Course Fees Rs: 1179/-

(Price is inclusive of GST)

Date: 17th December 2022

Time: 04:00 PM - 06:00 PM

Language: Hinglish

Mode: Zoom

E-Certificate by CAclubindia on completion of the course.


Enrollment Closed View Other Courses
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Topics to be covered:

A. Background and overview:
  1. Background behind introduction of Black Money Law [BMA]
  2. Scope of BMA
  3. Method of Valuation
  4. Assessment Procedure
  5. Penalty & Prosecution
B. Interplay with Income-tax:
  1. Overlap in both laws
  2. Which is a Specific Law
  3. Can Parallel Proceedings be continued
  4. Important Case Laws
C. Retrospective applicability:
  1. Prospective or Retrospective
  2. Scope of retrospective applicability.
  3. Implication of Supreme Court decision in case of Gautam Khaitan
  4. Recent Case Laws
D. Scope of "Undisclosed Foreign Asset":
  1. Meaning of 'Undisclosed Foreign Asset'.
  2. Scope of 'Beneficial Owner'
  3. Method of valuation and issues.
  4. Recent Case Laws
E. Assessment Procedure:
  1. Procedure for Initiation of Assessment.
  2. Limitation of Initiation and completion of assessment.
  3. Exclusion of time period on foreign reference and Issues.
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Experienced Faculty


Gaurav Jain Gaurav Jain is practicing as an Advocate and is also fellow member of Institute of Chartered Accountants of India, with over 18 years of experience with specialization in handling Direct Tax Litigation before Tribunal and Higher Courts. Gaurav advises various Corporates, MNCs and HNIs on complex direct tax matters as also advising on restructuring of businesses/wealth. Gaurav is also member of the Editorial Board of ITAT Delhi Bar, and is actively involved in digesting summary of cases of Delhi Tribunal in monthly Journal.Gaurav is regularly invited as a speaker by various forums and has also authored articles, spreading on complex issues relating to international taxation, domestic tax, Black Money Law, Benami Law, etc., in reputed Tax Journals


Terms and Conditions:

  • Expiry: 1 months
  • Videos are meant for web viewing only and cannot be downloaded. Videos are available in Full-Screen viewing



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