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Removal of doubts.

Section 72 - Acts - TAX COMPLIANCE FOR UNDISCLOSED FOREIGN INCOME AND ASSETS - Other Direct Tax / Income Tax - Section 72 - 72. For the removal of doubts, it is hereby declared that- (a) save as otherwise expressly provided in the Explanation to sub- .....

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nder section 59 but no tax and penalty has been paid within the time specified under section 60 and section 61, the value of such asset shall be chargeable to tax under this Act in the previous year in which such declaration is made; (c) where any as .....

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by the Assessing Officer and the provisions of this Act shall apply accordingly. Clause 72.-relates to The said clause seeks to clarify that- (a) except as provided in the Explanation to sub-clause (1) of clause 69, nothing contained in Chapter VI s .....

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