https://www.taxtmi.com/acts?id=21320 The clause limits Scheme benefits to the person making the declaration and provides that if tax, surcharge and penalty required under the Scheme are not paid within the specified time, the undisclosed income declared will be chargeable to tax under the Income-tax Act in the previous year in which the declaration was made. en-us Fri, 06 May 2016 18:56:00 +0530 Wed, 03 May 2017 14:53:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=21320 The clause limits Scheme benefits to the person making the declaration and provides that if tax, surcharge and penalty required under the Scheme are not paid within the specified time, the undisclosed income declared will be chargeable to tax under the Income-tax Act in the previous year in which the declaration was made. Act-Rules F. Acts / Amendment Acts Fri, 06 May 2016 18:56:00 +0530 https://www.taxtmi.com/acts?id=21320