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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Government Considers Relief for Declarants u/ss 14(1) & 15(1) of Voluntary Disclosure Act 1976.</h1> The government addressed issues related to declarations under Sections 14(1) and 15(1) of the Voluntary Disclosure of Income and Wealth Act, 1976. For declarants who paid full taxes by March 31, 1977, but not strictly following Section 5(2) procedures, relief measures were considered. These cases involved either failing to apply for payment extensions or not providing adequate security for such extensions. A strict legal interpretation would deny immunity under Sections 14/15 unless interest was paid by January 1, 1978. The government aimed to alleviate hardships by considering these circumstances.
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