TMI BlogManner of declarationX X X X Extracts X X X X X X X X Extracts X X X X ..... an individual, by the individual himself; where such individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf; and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) where the declarant is a Hindu undivided family, by the Karta, and w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by that person or by some other person competent to act on his behalf. (3) Any person, who has made a declaration under sub-section (1) of section 180 in respect of his income or as a representative assessee in respect of the income of any other person, shall not be entitled to make any other declaration, under that sub-section in respect of his income or the income of such other person, and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luded in the total income or affect finality of completed assessments; income declared under the said Scheme shall not be refundable; exemption from wealth-tax in respect of assets specified in declaration; power to remove difficulty by the Central Government; and power of Central Board of Direct Taxes with the approval of the Central Government to make rules for the purposes of the said Scheme. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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