Chapter VI
TAX COMPLIANCE FOR UNDISCLOSED FOREIGN INCOME AND ASSETS
Sections in this chapter
- Section 59 — Declaration of undisclosed foreign asset.
- Section 60 — Charge of tax.
- Section 61 — Penalty.
- Section 62 — Manner of declaration.
- Section 63 — Time for payment of tax.
- Section 64 — Undisclosed foreign asset declared not to be included in total income.
- Section 65 — Undisclosed foreign asset declared not to affect finality of completed assessments.
- Section 66 — Tax in respect of voluntarily disclosed asset not refundable.
- Section 67 — Declaration not admissible in evidence against declarant.
- Section 68 — Declaration by misrepresentation of facts to be void.
- Section 69 — Exemption from wealth-tax in respect of assets specified in declaration.
- Section 70 — Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act.
- Section 71 — Chapter not to apply to certain persons.
- Section 72 — Removal of doubts.