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    <title>Removal of doubts</title>
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    <description>The provision establishes a temporary Income Declaration Scheme under which persons may declare undisclosed income subject to a specified tax, surcharge and penalty, filing procedures, non-refundability, and limited wealth-tax exemption; benefits apply only to declarants unless expressly provided otherwise, and unpaid declared amounts may be charged as income in the year of declaration under the Income-tax Act.</description>
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      <description>The provision establishes a temporary Income Declaration Scheme under which persons may declare undisclosed income subject to a specified tax, surcharge and penalty, filing procedures, non-refundability, and limited wealth-tax exemption; benefits apply only to declarants unless expressly provided otherwise, and unpaid declared amounts may be charged as income in the year of declaration under the Income-tax Act.</description>
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