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The term euthanasia comes from the Greek word 'euthanatos meaning 'good death. It is an act or practice of ending the lite of an individual suffering from a terminal illness or an incurable condition. It is also known as mercy killing' which is an act where the individual who has no chance of survival as he is suffering from painful life, ends his life in a painless manner. lt is a gentle, easy and painless death. It is basically to bring about the death of a terminally ill patient or a disabled. Euthanasia is thus practised so that a person can live as well as die with dignity. There are two types of euthanasia namely, active euthanasia and passive euthanasia. Active euthanasia or positive euthanasia reters to causing intentional death of a human being by direct intervention. It is a direct action performed to end useless life and a meaningless existence. E.g. by giving lethal dose of a drug or by giving a lethal injection. On the other hand, passive euthanasia or negative euthanasia is intentionally causing death by not providing essential, necessary and ordinary care or food and water. It implies to discontinuing, withdrawing or removing artificial life support system. PasSive euthanasia is usually slower and more uncomfortable than active. 5etore moving further, it is important to note that there is a difference between Duicide and 'Euthanasia'. In a suicide, a man voluntarily kills himself by stabbing poisoning or by any other mean. it is an act of intentionally killing oneself due to depression or other reasons. On the other hand, euthanasia is an action of a person to bring to an end the lite or another person. Black money can be defined as assets or resources that have neither been reported to the public authorities at the time of their generation disclosed nor at any point of time during their possession. The menace has of black not Just in tested Indian money authorities, but has spread world-wide. Black can be generated by various money sources which returns are both, illegal and legal. Not filing on the revenue through legal sources make it black. In India and the world legislations across various have been enacted to counter the menace of black money The generated money has been used by their custodians legal tor and illegal. various The recent purposes both revelations of Panama Papers revelation in this are the biggest context which has taken in world its fold including in India. These activities a powerful have way in the very wide ranging ramifications economy, society, security of country. on any Government to has taken curb the of black various menace money. measures In the economic parlance there is no unified definition with similar of black meaning used money. Several terms are widely. All meaning these terms attached have to thee the income which same underlyıng technical on tax has been term associated evaded. with In this tax reporting case, a and has Tax evasion a nuanced difference. are close Tax terms avoidance but are diametrically opposite to each other. Tax avoidance means investing in saving instruments investors, for example, which EPF etc.

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