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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Rule 1 sets short title and start date for Income Declaration Scheme Rules, 2016 under section 199 Finance Act</h1> Rule 1 of the Income Declaration Scheme Rules, 2016, issued by the Central Board of Direct Taxes under section 199(1) and (2) of the Finance Act, 2016, formally specifies the short title and commencement of these rules. It designates the name of the rules as the 'Income Declaration Scheme Rules, 2016' and provides that they come into force on 1 June 2016. The rule functions purely as an introductory provision, establishing the legal identity and effective date of the subordinate legislation made to implement Chapter IX of the Finance Act, 2016, concerning the Income Declaration Scheme.
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