It’s Raining Black! Chronicles of Black Money, Tax Havens & Policy Response (Hindi Translation) is a unique combination of legal and policy level developments. The book is spread over eight chapters dividing the analysis into two broad aspects, first, the domestic perspective and secondly, the international arena. The underlying theme of the book is that unless domestic generation of black money is curbed, our gallant efforts to retrieve wealth from tax havens would not meet with much success. The book attempts to provide an effective approach for the Government to combat the multiple aspects of black money in a comprehensive manner. This work is more than a legal treatise as it not only deals with the legal complexities of DTAAs and domestic legislation, but also makes an objective assessment of facts and events which have influenced the campaign against black money in the past few years.
The book reveals how the relationship between corruption and black money has been institutionalized by vested interests of key stake-holders and beneficiaries. The book also highlights the need for judicial intervention in combating the issue of black money. In the backdrop of several ground realities, the book presents the much talked about The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Bill, 2015 in a different dimension and raises pertinent questions for serious contemplation by the Government.
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