The amended instructions relates to prosecution provisions under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015. The extant instructions provide that prosecution would not be initiated for foreign bank accounts with an aggregate balance of up to ₹5 lakh. The new instructions now provide that prosecution proceedings under Sections 49 and 50 of the BMA, 2015, will no longer be initiated for assets (excluding immovable property) where the total value does not exceed ₹20 lakh at any point during the relevant previous year.