https://www.taxtmi.com/acts?id=49337 The provision clarifies that benefits, concessions or immunities under the voluntary disclosure Scheme are limited to the person making the declaration, and, except as expressly provided in the Explanation to sub section (1) of section 73, no other person may be construed to receive such benefits. en-us Tue, 18 Feb 2025 16:56:30 +0530 Tue, 18 Feb 2025 16:56:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49337 The provision clarifies that benefits, concessions or immunities under the voluntary disclosure Scheme are limited to the person making the declaration, and, except as expressly provided in the Explanation to sub section (1) of section 73, no other person may be construed to receive such benefits. Act-Rules F. Acts / Amendment Acts Tue, 18 Feb 2025 16:56:30 +0530 https://www.taxtmi.com/acts?id=49337