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Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act

Clause 192 - Bills - THE INCOME DECLARATION SCHEME , 2016 - Bill - Clause 192 - 192. The provisions of Chapter XV of the Income-tax Act relating to liability in special cases and of section 189 of that Act or the provisions of Chapter V of the Wealth .....

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may be, the Wealth-tax Act, 1957. Clauses 178 to 196 of the Bill seeks to insert a new Chapter IX relating to Income Declaration Scheme, 2016. The said Scheme, inter alia, provides for declaration of undisclosed income by any person. The scheme shall .....

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