Any income or asset declared not to be included in total income.

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.... in the total income of the declarant for any assessment year under the Income-tax Act, 1961 (43 of 1961) or the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 (22 of 2015), if the declarant makes the payment of amount referred to in section 119 within the extended period specified in sub-section (3) of the said section. - Clauses 114 to 128 of the Bill se....

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....ing the rate of tax, penalty or fee payable, subject to specified monetary thresholds and conditions; (e) the provisions relating to the manner, form and verification of the declaration and the circumstances in which such declaration shall be deemed invalid; (f) the provisions relating to electronic verification of declarations, determination of the amount payable, time limits fo....