evidence: This article identifies and analyses the lacunae and issues that have arisen in the implementation of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. The issue of ‘black money’ has been a common subject of public discourse over the last 2 decades. In 2009, Ram Jethmalani, Senior Advocate and legal luminary, filed a writ petition before the Supreme Court of India raising the issue of monies being secreted away from India to foreign countries and non-disclosure to appropriate authorities in India. This ultimately led to the introduction and passage of the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (Black Money Act). While the Black Money Act was passed with the intention of curbing the menace of black money, it has thus far failed to meet its objective. Additionally, the constitutionality and, or, propriety of certain provisions of the Black Money Act are under scrutiny. [...] This gave rise to an anomalous situation where the one-time compliance window and the deadline to pay taxes and penalties elapsed before the Black Money Act came into force. The Central Government sought to address this by issuing the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act (Removal of Difficulties) Order 2015 (Order), bringing forward the date of enforcement to 1 July 2015. The Order, however, raised several issues including whether the Government could exercise powers under a statute which had not yet come into force and the retrospective application of the Black Money Act.