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NOTE:
Some important provisions - relevant for the Income to be Declared after Demonetization
| Section 68 | : | Cash credits |
| Section 69 | : | Unexplained investments |
| Section 69A | : | Unexplained money, etc. |
| Section 69B | : | Amount of investments, etc., not fully disclosed in books of account |
| Section 69C | : | Unexplained expenditure, etc. |
| Section 69D | : | Amount borrowed or repaid on hundi |
| Section 115BBE | : | Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D. |
| S. 2 of F.A, 2016 | : | General Rates of Income-tax. - As prescribed in Finance Act, 2016 |
| Section 273B | : | Penalty not to be imposed in certain cases - The provisions of this section are not application where the penalty is levied u/s 271AAB or 271AAC. |
| Section 274 | : | Procedure |
| Section 275 | : | Bar of limitation for imposing penalties |
PRADHAN MANTRI GARIB KALYAN YOJANA
Ch. IXA | TAXATION AND INVESTMENT REGIME FOR PRADHAN MANTRI GARIB KALYAN YOJANA, 2016 |
Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana Rules, 2016 | |
Benami Property