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Customs_Valuation_Rules

Section / Rule Number Content


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

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