Charge of tax on voluntarily disclosed income

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... accordance with the provisions of section 65 in respect of any income chargeable to tax under the Income-tax Act for any assessment year - (a) for which he has failed to furnish a return under section 139 of the Income-tax Act; (b) which he has failed to disclose in a return of income furnished by him under the Income-tax Act before the date of commencement of this Scheme; (c) which has esc....