Verification of declaration by designated committee excludes voluntary disclosures; scheme requires declared tax payment and grants immunities. A designated committee shall verify the correctness of declarations made by declarants in the prescribed manner, except where a voluntary disclosure has been made; the committee's composition and functioning are to be prescribed. The Scheme requires eligible persons to declare and pay tax dues and provides immunities from penalty, interest and other proceedings for those who pay the declared dues.
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.
Verification of declaration by designated committee excludes voluntary disclosures; scheme requires declared tax payment and grants immunities.
A designated committee shall verify the correctness of declarations made by declarants in the prescribed manner, except where a voluntary disclosure has been made; the committee's composition and functioning are to be prescribed. The Scheme requires eligible persons to declare and pay tax dues and provides immunities from penalty, interest and other proceedings for those who pay the declared dues.
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