Economy
2021
Fiscal Policy
Budget and Taxes

Which one of the following effects of creation of black money in India has been the main cause of worry to the Government of India?

A.Diversion of resources to the purchase of real estate and investment in luxury housing
C.Large donations to political parties and growth of regionalism
D.Loss of revenue to the State Exchequer due to tax evasion
B.Investment in unproductive activities and purchase of precious stones, jewellery, gold, etc.

Correct Answer: Option D

Black money lacks an official definition but is essentially income concealed from tax authorities, stemming from both illegal and legal-but-unreported activities.

Examples include cash transactions without receipts, routing income through shell companies, and undeclared portions of land sales.

The government has taken legislative actions to curb black money, such as:

  • The Central Goods and Services Tax Act
  • The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
  • The Benami Transactions (Prohibition) Amendment Act
  • The Fugitive Economic Offenders Act

Other measures include mandatory PAN reporting for transactions exceeding ₹2.5 lakh and prohibiting cash receipts of ₹2 lakh or more.

Options a, b, and c describe ways black money is created.

Option d, the loss of revenue to the State Exchequer due to tax evasion, is the primary effect of black money that concerns the government.

Hence, option d is the correct answer.