Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015 have been notified in the official gazette on 2 July 2015.
Notifications
July 2, 2015
http://onelawstreet.com/wp-content/uploads/2015/07/Black-Money-Undisclosed-Foreign-Income-and-Assets-and-Imposition-of-Tax-Rules-2015.pdf
