Laws-9526

181 Short title and commencement. 182 Definitions. 183 Declaration of undisclosed income. 184 Charge of tax and surchage 185 Penalty 186 Manner of declaration. 187 Time for payment of tax 188 Undisclosed income declared not to be included in total income 189 Undisclosed income declared not to affect finality of completed assessments 190 Undisclosed income declared not to be treated as benami transaction in certain cases 191 Tax in respect of voluntarily disclosed income not refundable 192 Declaration not admissible in evidence against declarant 193 Declaration by misrepresentation of facts to be void 194 Exemption from wealthtax in respect of assets spefified in declaration 195 Applicability of certain provisions of Income-tax Act and of Chapter V of Wealthtax Act 196 Scheme not to apply to certain persons. 197 Removal of doubts 198 Power to remove difficulties 199 Power to make rules