Nepalese citizens' plea puts I-T in dock for invoking Black Money Act

Two Nepalese citizens have challenged the Indian Income Tax Department's invocation of the Black Money Act against them, arguing that they are tax residents of Nepal, not India. The case raises questions about how the law applies to foreigners from countries with double tax avoidance treaties with India. Specifically, the case highlights issues concerning Nepal, where citizens can move freely in and out of India without passports due to a "Treaty of Friendship" between the two countries.