“undisclosed foreign income and asset”

The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 · s. 2

(12) "undisclosed foreign income and asset" means the total amount of undisclosed income of an assessee from a source located outside India and the value of an undisclosed asset located outside India, referred to in section 4, and computed in the manner laid down in section 5; - (13) "unincorporated body" means—