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Notes on clauses-Income Declaration scheme

Notes-10 - Bills - Notes on clauses - FINANCE BILL, 2016 - Notes-10 - Income Declaration Scheme 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 dec .....

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f thirty per cent. on the undisclosed income declared in the scheme, a surcharge at the rate of twenty-five per cent. of such tax as Krishi Kalyan Cess; and penalty at the rate of twenty-five per cent. of tax; procedure and manner of filing the decla .....

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