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.
Finance Act 1997 Section 69 - Bare Act |
| State | Central Government |
| Year | 1997 |
| Section Title | Voluntarily Disclosed Income Not to Affect Finality of Completed Assessments, Etc |
Act Info: