Professor Suraj Gupta, in his book “Black Income in India” mentions that in Indian economy the significant and the fast growing component of parallel economy deserves more attention of the economists! scholars, than it has received so far. He has made an attempt to bridge this gap by writing this book. The book tries to cover all sources of Black Income rather than emphasing on one or two. Before, publication of this book, most of tile literature on black economy in India, pivoted around income tax evasion.