New Delhi, Feb 09 (ANI): Finance Minister Arun Jaitley on Monday said that there is a need for evidence and that only revelation of names of the black money account holders is not enough to initiate legal action. The Centre has initiated tax-evasion proceedings against 60 Indian accounts that have allegedly parked black money in foreign accounts, Jaitley said. Jaitley further said the Centre has put in rigorous efforts towards digging black money during the last six to seven months. He said that most of the names revealed in the list today are known to the government. He said that the assessments of 350 account holders have been done and the rest will be completed by March 31.