181 Short title and commencement.
|
182 Definitions.
|
183 Declaration of undisclosed income.
|
184 Charge of tax and surchage
|
185 Penalty
|
186 Manner of declaration.
|
187 Time for payment of tax
|
188 Undisclosed income declared not to be included in total income
|
189 Undisclosed income declared not to affect finality of completed assessments
|
190 Undisclosed income declared not to be treated as benami transaction in certain cases
|
191 Tax in respect of voluntarily disclosed income not refundable
|
192 Declaration not admissible in evidence against declarant
|
193 Declaration by misrepresentation of facts to be void
|
194 Exemption from wealthtax in respect of assets spefified in declaration
|
195 Applicability of certain provisions of Income-tax Act and of Chapter V of Wealthtax Act
|
196 Scheme not to apply to certain persons.
|
197 Removal of doubts
|
198 Power to remove difficulties
|
199 Power to make rules
|