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<h1>Apply Chapter XV liability rules and section 189/Chapter V procedures to undisclosed foreign income and assets assessments</h1> Provisions governing liability in special cases under Chapter XV of the Income-tax Act and the provisions corresponding to liability to assessment in special cases under section 189 of the Income-tax Act or Chapter V of the Wealth-tax Act apply, so far as practicable, to proceedings under this Chapter dealing with undisclosed foreign income and assets. In effect, the procedural and substantive rules for assessing special-case liabilities under the Income-tax or Wealth-tax laws are to be applied, mutatis mutandis, to proceedings instituted under this legislation.