Salient points of the Anti-black money bill tabled in the Lok Sabha Friday
* Maximum of 10 years rigorous imprisonment for offenders who evade taxes on foreign assets.
* Penalty at the rate of 300 percent of taxes on the concealed income and assets.
* Income from any undisclosed foreign asset or undisclosed income from any foreign asset to be taxable at the maximum marginal rate.
* Beneficiary of foreign assets will be mandatorily required to file return, even if there is no taxable income.
* Non-filing of income tax returns or filing of returns with inadequate disclosure of foreign assets liable for prosecution with punishment of rigorous imprisonment up to 7 years.
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