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of <h1>Income Declaration Scheme Rules, 2016: Guidelines for Disclosing Undisclosed Income Under Chapter IX of the Finance Act.</h1> The Income Declaration Scheme Rules, 2016, established by the Central Board of Direct Taxes under the Finance Act, 2016, are designed to implement the provisions of Chapter IX of the Act. These rules, governed by the Ministry of Finance, are intended to regulate the declaration of undisclosed income. They are officially titled the Income Declaration Scheme Rules, 2016, and became effective on June 1, 2016.
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