Income Declaration Scheme - 2016 (1st Edition) by Dr. Girish Ahuja & Dr. Ravi Gupta
contents :-
1. INTRODUCTION
2. DECLARATION OF UNDISCLOSED INCOME
3. DETERMINATION OF FAIR MARKET VALUE OF THE ASSET DISCLOSED UNDER THIS SCHEME
4. CHARGE OF TAX, SURCHARGE AND PENALTY AND TIME FOR PAYMENT OF TAX
5. MANNER OF FILING DECLARATION OF UNDISCLOSED INCOME
6. EFFECT OF DECLARATION
7. MISCELLANEOUS PROVISIONS