Income Declaration Scheme (Third Amendment) Rules, 2016

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....the Finance Act, 2016 (28 of 2016), the Central Board of Direct Taxes, makes the following rules further to amend the Income Declaration Scheme Rules, 2016 (hereinafter referred to as the principal rules) namely:- 1. (1) These rules may be called the Income Declaration Scheme (Third Amendment) Rules, 2016. (2) These rules shall come into force from the date of their publication in the Official ....

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.... of the property as on 1st day of April, 1981 on the basis of the valuation report obtained by the declarant from a registered valuer", and for the words "Cost Inflation Index for the year in which the property was registered", the words "Cost Inflation Index for the year 1981-82" had been substituted. Explanation- For the purposes of this clause,- (i) "stamp duty value" means the value adopted ....

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....__ on 1st June, 2016 as per rule 3(1)(d)(II) (vii) Value as per proviso to Rule 3(1)(d) Identification number and date of the registered deed Value adopted for stamp duty, if property is acquired on or after 01.04.1981 Fair market value as on 01.04.1981, if property acquired before 01.04.1981 Indexed value of the property as on 01.06.2016 (viii) Fair market value as per rule 3 _____________....