Any income or asset declared not to affect finality of completed assessments.

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....im for rectification or revision of any assessment made 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) or claim any set off or relief in any appeal, reference or other proceeding in relation to any such assessment. - Clauses 114 to 128 of the Bill seeks to insert a new Chapter relating to the ....

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.... 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 for payment, levy of interest for delayed paym....