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Declaration of undisclosed income

Clause 180 - Bills - THE INCOME DECLARATION SCHEME , 2016 - FINANCE BILL, 2016 - Clause 180 - 180. (1) Subject to the provisions of this Scheme, any person may make, on or after the date of commencement of this Scheme but before a date to be notified .....

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ailed to furnish a return under section 139 of the Income-tax Act; (b) which he has failed to disclose in a return of income furnished by him under the Income-tax Act before the date of commencement of this Scheme; (c) which has escaped assessment by .....

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in the form of investment in any asset, the fair market value of such asset as on the date of commencement of this Scheme shall be deemed to be the undisclosed income for the purposes of sub-section (1). (3) The fair market value of any asset shall .....

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sert a new Chapter IX relating to Income Declaration Scheme, 2016. The said Scheme, inter alia, provides for by any person. The scheme shall be in operation from the 1st day of June, 2016 till a date to be notified by the Central Government in the Of .....

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