Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Bill - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Declaration not admissible in evidence against declarant - THE ...

Bill

March 4, 2016

Declaration not admissible in evidence against declarant - THE INCOME DECLARATION SCHEME, 2016 - Notwithstanding anything contained in any other law for the time being in force, nothing contained in any declaration made under section 180 shall be admissible in evidence against the declarant for the purpose of any proceeding relating to imposition of penalty, other than the penalty leviable under section 182, or for the purposes of prosecution under the Income-tax Act or the Wealth-tax Act, 1957 (27 of 1957).

View Source

 


 

You may also like:

  1. Undisclosed income declared not to be included in total income - THE INCOME DECLARATION SCHEME, 2016 - The amount of undisclosed income declared in accordance with...

  2. Order under section 119 of the Income-tax Act, 1961 - Income Declaration Scheme, 2016 - Order-Instruction

  3. Undisclosed income declared not to affect finality of completed assessments - THE INCOME DECLARATION SCHEME, 2016 - A declarant under this Scheme shall not be entitled,...

  4. Time for payment of tax - THE INCOME DECLARATION SCHEME, 2016 - If the declarant fails to pay the tax, surcharge and penalty in respect of the declaration made under...

  5. THE INCOME DECLARATION SCHEME, 2016 - Clauses 178 to 196 of the Bill seeks to insert a new Chapter IX relating to Income Declaration Scheme, 2016. The said Scheme, inter...

  6. Validity of Declaration made under Income Declaration Scheme, 2016 (‘IDS’) - opportunity of hearing - misrepresentation or suppression of facts - there is no provision...

  7. Undisclosed income declared not to be treated as benami transaction in certain cases - THE INCOME DECLARATION SCHEME, 2016 - The provisions of the Benami Transactions...

  8. The Income Declaration Scheme, 2016 – reg. - Order-Instruction

  9. Clarifications on the Income Declaration Scheme, 2016 - Circular

  10. Income Declaration Scheme (Third Amendment) Rules, 2016 - Notification

  11. Income Declaration Scheme, (Second Amendment) Rules, 2016 - Notification

  12. CBDT issues another Clarifications on the Income Declaration Scheme, 2016 (IDS)

  13. Clarifications on the Income Declaration Scheme, 2016 - Another set of clarification and FAQs

  14. THE INCOME DECLARATION SCHEME, 2016 - Meaning of various terms defined.

  15. Declarations of undisclosed income - Income Declaration Scheme, 2016 - extension of time for making payment of the third installment sought - Appellant directed to...

 

Quick Updates:Latest Updates