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Tax Amnesty Scheme- Elephant Bonds

February 12, 2020[2020] 114 taxmann.com 224 (Article)
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The Government is planning to recover an amount upto USD500 Billion or Rs. 35 Lakh Crore of black money stashed overseas by people in order to save Tax. This money is sought to be brought back to India to strengthen India’s Forex Reserve by the help of an Amnesty Scheme. There were enormous number of laws and schemes which were introduced every now and then to convince people to surrender the Black Money deposited outside.
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