https://www.taxtmi.com/acts?id=19915 Section 59 permits a person to make a declaration for any undisclosed asset located outside India acquired from income chargeable to tax for assessment years prior to the year beginning 1 April 2016, on or after commencement of the Act but before a date to be notified by the Central Government, subject to the Chapter. The remedy applies where the person failed to furnish a return under section 139, failed to disclose the asset in a return furnished before commencement, or where the asset escaped assessment due to omission or failure to make a return or to disclose material facts. en-us Fri, 03 Jul 2015 18:22:10 +0530 Wed, 05 Nov 2025 17:18:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19915 Section 59 permits a person to make a declaration for any undisclosed asset located outside India acquired from income chargeable to tax for assessment years prior to the year beginning 1 April 2016, on or after commencement of the Act but before a date to be notified by the Central Government, subject to the Chapter. The remedy applies where the person failed to furnish a return under section 139, failed to disclose the asset in a return furnished before commencement, or where the asset escaped assessment due to omission or failure to make a return or to disclose material facts. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:22:10 +0530 https://www.taxtmi.com/acts?id=19915