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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Declaration of undisclosed income enables taxed regularisation with specified tax, surcharge and penalty under the Scheme.</h1> The Scheme permits any person to declare undisclosed income chargeable under the Income tax Act for years prior to 1 April 2017 within the notified period, covering failures to file returns, omissions in filed returns, and escaped assessments. Asset based declarations use the asset's fair market value as of Scheme commencement; valuation rules will be prescribed. No deductions are allowed against declared income. The Scheme prescribes a tax, surcharge for Krishi Kalyan Cess, and penalty on declared income, filing procedures, non inclusion in total income, non refundability, wealth tax exemption for declared assets, and confers rule making and power to remove difficulties.

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