Description

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

More Details about Income Declaration Scheme 2016, Direct Tax Dispute Resolution Scheme 2016 including Indirect Tax Dispute Resolution Scheme, 2016

General Information  
Author(s)Dr Girish Ahuja and Dr Ravi Gupta
PublisherBharat Law House Pvt Ltd
Edition1st Edition 2016
ISBN9789351393870
Pages240
BindingPaperback
LanguageEnglish
Publish YearJune 2016