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....rder under sub-section (1) shall be made after the expiry of period of two years from the date on which provisions of this Scheme come into force. (3) Every order made under sub-section (1) shall, as soon as may be after it is made, be laid before each House of Parliament. - Clauses 114 to 128 of the Bill seeks to insert a new Chapter relating to the Foreign Assets of Small Taxpayers Discl....

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....ds 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 payment and issuance of certificate evidenc....