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Removal of doubts.

Section 197 - Acts - THE INCOME DECLARATION SCHEME , 2016 - FINANCE ACT, 2016 - Section 197 - 197. For the removal of doubts, it is hereby declared that- (a) save as otherwise expressly provided in sub-section (1) of section 183, nothing contained in .....

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y referred to in section 184 and section 185 has been paid within the time specified under section 187, the undisclosed income shall be chargeable to tax under the Income-tax Act in the previous year in which such declaration is made; 1[***] - Notes: .....

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