Description
Bharat Law House Pvt Ltd Income Declaration Scheme 2016, Direct Tax Dispute Resolution Scheme 2016 Including Indirect Tax Dispute Resolution Scheme, 2016 by Dr Girish Ahuja and Dr Ravi Gupta
PART A
Chapter 1 Introduction
Chapter 2 Declaration of Undisclosed Income
Chapter 3 Determination of Fair Market Value of the Asset Disclosed under this Scheme [Rule 3 of Income Declaration Scheme Rules, 2016]
Chapter 4 Charge of Tax, Surcharge and Penalty and Time for Payment of Tax
Chapter 5 Manner of Filing Declaration of Undisclosed Income
Chapter 6 Effect of Declaration
Chapter 7 Miscellaneous Provisions
Appendix 1 The Income Declaration Scheme, 2016 (Chapter IX of Finance Act, 2016)
Appendix 2 Income Declaration Scheme Rules, 2016
Appendix 3 Relevant Forms
Appendix 4 Notifications
Appendix 5 Circulars
Appendix 6 Relevant Sections of the Income Tax Act, 1961
PART B
Chapter 8 An Overview of the Direct Tax Dispute Resolution Scheme, 2016
Chapter 9 Declaration In Respect of Tax Arrear
Chapter 10 Time and Manner of Payment of Amount Payable by the Declarant in Case of Declaration of Tax Arrear
Chapter 11 Declaration In Respect of Specified Tax
Chapter 12 Time and Manner of Payment of Amount
Payable by the Declarant in Case of Declaration of Specified Tax
Chapter 13 Immunity from Prosecution, Penalty and Waiver of Interest in Respect of Tax Arrear and Specified Tax
Chapter 14 Miscellaneous Provisions
Appendix 1 Chapter X: The Direct Tax Dispute Resolution Scheme, 2016
Appendix 2 The Direct Dispute Resolution Scheme Rules, 2016
Appendix 3 Notification
Appendix 4 The Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974
Appendix 5 The Prevention of Corruption Act, 1988
Appendix 6 Relevant Sections of the Income Tax Act, 1961
Appendix 7 Relevant Sections of the Wealth Tax Act, 1957
PART C
Chapter 15 Indirect Tax Dispute Resolution Scheme, 2016
Chapter 16 Indirect Tax Dispute Resolution Scheme Rules, 2016