Power to make rules.
X X X X Extracts X X X X
X X X X Extracts X X X X
....or all or any of the following matters, namely:- (a) the form in which a declaration may be made and the manner of its verification under sub-section (1) of section 118; (b) the form and manner in which order shall be passed under sub-section (1) of section 119; (c) the manner of making payment under sub-section (2) of section 119; (d) the form and manner of int....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....isclosed assets located outside India; (d) the provisions relating to the amount payable by the declarant, including 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; (....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Act, 2015, subject to fulfilment of the conditions of the Scheme; (j) the provisions relating to cases to which the Scheme shall not apply, including cases involving proceeds of crime or completed assessments under the Prevention of Money-laundering Act, 2002 and the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015; (k) the provisions relating t....
TaxTMI