भाजपा विदेशी बैंकों और अपतटीय खातों में जमा काले धन का पता लगाने और उसे वापस लाने की प्रक्रिया शुरू करने के लिए प्रतिबद्ध है। हम इसके लिए और मौजूदा क़ानूनों में संशोधन या नए क़ानून बनाने की सिफ़ारिश हेतु एक कार्य बल गठित करेंगे। जो भारत का है उस काले धन को भारत लाने की प्रक्रिया प्राथमिकता से शुरू की जाएगी। हम काले धन पर सूचना साझा करने के लिए विदेशी सरकारों से भी सक्रिय रूप से जुड़ेंगे।

The 2014 promise on black money is procedural, and reading it carefully matters because of what it does not say. It commits to "initiate the process of tracking down and bringing back black money stashed in foreign banks and offshore accounts", to "set up a Task Force", to put the process "in motion on priority", and to "proactively engage with foreign Governments to facilitate information sharing". It does not promise a sum, and it does not promise money in anyone's account.

The procedural commitments were met, and quickly. A Special Investigation Team on black money was constituted in May 2014, within days of the government taking office, under a Supreme Court direction that predated it. The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act was enacted in 2015, with a one-time compliance window. India joined the Common Reporting Standard for automatic exchange of financial account information and signed an inter-governmental agreement under the US FATCA regime — the information sharing the promise describes.

On results, the Ministry of Finance's answer of 23 March 2026 gives the figures that exist, and is candid about the ones that do not.

Enforcement under the 2015 Act: "Till 31.12.2025, 1368 assessments have been completed… raising tax and penalty demand of over Rs. 41,257.08 Crores and total 167 prosecution" complaints. From the three big offshore leaks specifically: "As on 31.03.2026, the total undisclosed foreign income and assets, amounting to Rs. 14,636 crores, have been assessed to tax… for cases identified under Panama, Paradise and Pandora Paper leaks." Annual tax imposed on undisclosed foreign income and assets was ₹949.51 crore in 2023-24, ₹4,556.64 crore in 2024-25 and ₹4,009.64 crore to 31 December 2025.

Every one of those figures is an amount assessed, imposed or demanded. None is an amount collected, and none is money repatriated from abroad. Demands under this Act are routinely litigated, and the answer reports no recovery figure at all.

Three admissions in the same answer are worth recording. "There is no expression as 'black money' in the Income Tax Act, 1961 or in the Black Money… Act, 2015" — the quantity the promise was about has no legal definition. "The above details are not maintained country-wise", so the manifesto's framing about money in particular foreign banks cannot be tested. And "Details of year wise increase or decrease of undisclosed foreign income and assets are not available" — the government does not know whether the stock of Indian money held undisclosed abroad has risen or fallen.

The promise was to start a process, and the process was started with real legislation behind it. What followed is enforcement measured in demands rather than recoveries, against a quantity the state cannot estimate. Our verdict is lacks context.