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Exemption from wealth-tax in respect of assets spefified in declaration.

Section 194 - Act - THE INCOME DECLARATION SCHEME , 2016 - Finance Act - Section 194 - 194. (1) Where the undisclosed income is represented by cash (including bank deposits), bullion, investment in shares or any other assets specified in the declarat .....

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not been shown in the return of net wealth furnished by him for the said assessment year or years; or (c) which have been understated in value in the return of net wealth furnished by him for the said assessment year or years, then, notwithstanding a .....

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his net wealth for the said assessment year or years; (ii) the amount by which the value of the assets referred to in clause (c) has been understated in the return of net wealth for the said assessment year or years, to the extent such amount does no .....

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