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TypeBare Act JurisdictionCentral Government

Finance Act, 1997 Section 69

VOLUNTARILY DISCLOSED INCOME NOT TO AFFECT FINALITY OF COMPLETED ASSESSMENTS, ETC -The declarant shall not be entitled

~1 min read
https://sooperkanoon.com/act/455177

Bare act section · Research

About this section

Finance Act, 1997 Section 69 is part of Finance Act, 1997 - VOLUNTARILY DISCLOSED INCOME NOT TO AFFECT FINALITY OF COMPLETED ASSESSMENTS, ETC -The declarant shall not be entitled. Read the section text below and explore Indian court judgments that cite it.

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Section Text

SECTION 69: VOLUNTARILY DISCLOSED INCOME NOT TO AFFECT FINALITY OF COMPLETED ASSESSMENTS, ETC -The declarant shall not be entitled in respect of the voluntarily disclosed income or any amount of tax paid thereon, to reopen any assessment or reassessment made under the Income Tax Act or the Wealth Tax Act or claim any set off or relief in any appeal, reference or other proceeding in relation to any such assessment or reassessment.

Frequently asked questions

What does Finance Act, 1997 Section 69 provide?

Section Section 69 of the Finance Act, 1997 (VOLUNTARILY DISCLOSED INCOME NOT TO AFFECT FINALITY OF COMPLETED ASSESSMENTS, ETC -The declarant shall not be entitled) is reproduced on this page as part of the Finance Act, 1997. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Finance Act, 1997 Section 69?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Finance Act, 1997 Section 69. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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