law: The Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015
  64. Undisclosed foreign asset declared not to be included in total income.-
  The amount of undisclosed investment in an asset located outside India declared in accordance with section 59 shall not be included in the total income of the declarant for any assessment year under the Income-tax Act, if the declarant makes the payment of tax referred to in section 60 and the penalty referred to in section 61 by the date notified under sub-section (1) of section 63.