https://www.taxtmi.com/acts?id=19923 Undisclosed foreign investments declared under the statute are excluded from the declarant's total income for any assessment year provided the declarant makes the required payment of tax and the required penalty by the notified deadline, linking the exclusion to completion of the declaration process and timely settlement of specified fiscal liabilities. en-us Fri, 03 Jul 2015 18:24:36 +0530 Wed, 05 Nov 2025 17:23:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19923 Undisclosed foreign investments declared under the statute are excluded from the declarant's total income for any assessment year provided the declarant makes the required payment of tax and the required penalty by the notified deadline, linking the exclusion to completion of the declaration process and timely settlement of specified fiscal liabilities. Act-Rules Direct Taxes Fri, 03 Jul 2015 18:24:36 +0530 https://www.taxtmi.com/acts?id=19923