| Section 91. Short title and commencement |
| Section 92 Definitions |
| Section 93 Applicability of Scheme |
| Section 94 Settlement of tax payment. |
| Section 95. Particulars to be furnished in declaration |
| Section 96. Time and manner of payment of tax arrear. |
| Section 97. Appellate authority not to proceed in certain cases. |
| Section 98. No refund of amount paid under the Scheme. |
| Section 99. Removal of doubts |
| Section 100. Power to remove difficulties |
| Section 101. Power to make rule |