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Removal of doubts.

Section 197 - THE INCOME DECLARATION SCHEME , 2016 - Finance Act - 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 this Scheme shall be construed as conferring any benefit, concession or immunity on any person other than the person making the declaration under this Scheme; (b) where any declaration has been made under section 183 but no tax, surcharge and penalty referred to .....

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