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    <title>Applicability of certain provisions of Income-tax Act and of Chapter V of Wealth-tax Act.</title>
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    <description>Provisions of Chapter XV of the Income-tax Act concerning liability in special cases and the specified procedural powers, together with corresponding provisions of Chapter V of the Wealth-tax Act concerning special-case assessment liability, shall, so far as practicable, apply to proceedings under the Income Declaration Scheme, 2016, thereby subjecting Scheme proceedings to the analogous procedural framework and liability rules of those statutes.</description>
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      <description>Provisions of Chapter XV of the Income-tax Act concerning liability in special cases and the specified procedural powers, together with corresponding provisions of Chapter V of the Wealth-tax Act concerning special-case assessment liability, shall, so far as practicable, apply to proceedings under the Income Declaration Scheme, 2016, thereby subjecting Scheme proceedings to the analogous procedural framework and liability rules of those statutes.</description>
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