The idea about a book on Black Money took birth while media was full of reports about money kept in Swiss banks and other tax havens. The reports became more focussed when Indian Government received a list of Indians holding accounts abroad particularly in the Geneva branch of the HSBC bank from the French Government. Many NGO groups also gave some estimates about the money kept by Indians abroad. The main opposition party BJP was very vocal in demand for taking action against those holding illegal accounts and foreign banks. In India it is no secret that black money plays a major role in national economy, particularly in sectors like real estate where not many transactions are complete without use of black money. The focus of the book, however, is different it does not aim at making any attempt to find out how black money is parked or stored instead it looks on how it is generated. It points out how every citizen even the honest ones who while making day-to-day purchases help in generating black money by not insisting on a bill or cash memo. The study points out how counterfeit and smuggling are growing world-wide and are hurting national economies including India and in turn financing anti-national activities like terrorist activities, criminal gangs and Mafia.