Commentary on Income Declaration Scheme by SRIKUMAR BANERJEE Edition 2016

Description

Contents
PART -A
THE INCOME DECLARATION SCHEME, 2016
CHAPTER – 1 INTRODUCTION
CHAPTER – 2 EXCEUTIVE SUMMARY
CHAPTER – 3 DECLARATIO0N OF UNDISCLOSED INCOME AND ASSETS
CHAPTER -4 PROCEDURE FOR DECLARATION OF UNDISCLOSED INCOME AND ASSETS SECTION 186
CHAPTER -5 TAX, SURCHARGE AND PENALTY
CHAPTER – 6 CONSEQUENCE OF NON DECLARATION OF INCOME
CHAPTER – 7 INTELIGIBLE TO MAKE A DECLARATION
CHAPTER – 8 EFFECT OF VAILOD DECLARATION
CHAPTER – 9 INVALID DECLARATION AND CONSEQUENCES
CHAPTER – 10 RESIDUAL PROVISION

PART – B
DIRECT TAX DISPUTE RESOLUTION SCHEME, 2016
CHAPTER 1 EXECUTIVE SUMMARY
CHAPTER 2 DECLARATION OF DISPUTED INCOME TAX AND WEALTH TAX SECTION 200
CHAPTER 3 PROCEDURE FOR DIRECT TAX DISPUTED RESOLUTION SCHEME
CHAPTER 4 CONSEQUENCE OF INVALID DECLARATION
CHAPTER 5 DETERMINATION OF ARREAR AND SPECIFIED TAX
CHAPTER 6 NON-APPLICABILITY OF THE SCHEME
CHAPTER 7 EFFECT OF A VALID DECLARATION

PART – C
INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016
CHAPTER 1 EXECUTIVE SUMMARY
CHAPTER 2 THE INDIRECT TAX DISPUTE RESOLUTION SCHEME, 2016
CHAPTER 3 INDIRECT TAX DISPUTE RESOLUTION SCHEME RULES, 2016

PART – D
INCOME DISCLOSURE – USER MANUAL FORM 1
CHALLAN FOR INCOME DECLARATION SCHEME – CHALLAN NO.286