Amendment of Act 28 of 2016.

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....uted with effect from the 1st day of April, 2013" shall be substituted; (ii) in section 197, clause (c) shall be omitted and shall be deemed to have been omitted with effect from the 1st day of June, 2016. -------- Declaration under the Provisional Collection of Taxes Act, 1931 It is hereby declared that it is expedient in the public interest that the provisions of clauses 109(a), 110, 118 an....

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....spectively from 1st April, 2013 and will, accordingly, apply in relation to the assessment year 2013-2014 and subsequent years. Clause (c) of the section 197 of the said Act provides that where any income has accrued, arisen or received or any asset has been acquired out of such income prior to commencement of the Income Declaration Scheme, 2016, and no declaration in respect of such income is ma....