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Home Acts & Rules F. Acts / Amendment Acts Finance Acts Finance Act, 1997 Chapter IV = THE VOLUNTARY DISCLOSURE OF INCOME SCHEME, 1997 Chapters List This

THE VOLUNTARY DISCLOSURE OF INCOME SCHEME, 1997 - Finance Act, 1997

Chapter: IV
THE VOLUNTARY DISCLOSURE OF INCOME SCHEME, 1997
Section 62	:	Short title and commencement
Section 63	:	Definitions
Section 64	:	Charge of tax on voluntarily disclosed income
Section 65	:	Particulars to be furnished in declaration
Section 66	:	Time for payment of tax
Section 67	:	Interest payable by declarant
Section 68	:	Voluntarily disclosed income not to be included in the total income
Section 69	:	Voluntarily disclosed income not to affect finality of completed assessments, etc
Section 70	:	Tax in respect of voluntarily disclosed income not refundable
Section 71	:	Declaration not admissible in evidence against declarant
Section 72	:	Secrecy of declaration
Section 73	:	Exemption from wealth-tax in respect of assets specified in declaration
Section 74	:	Applicability of certain provisions of income-tax act and of chapter V of Wealth-tax Act
Section 75	:	Removal of doubts
Section 76	:	Power to remove difficulties
Section 77	:	Power to make rules
Section 78	:	Scheme not to apply to certain persons

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