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Income_Declaration_Scheme_Rules_2016
Section / Rule Number
Content
34B Transfers to defraud revenue to be void
34C Provisional attachment to protect revenue in certain cases
35 Rectification of mistakes
35A Wilful attempt to evade tax, etc.
35B Failure to furnish returns of net wealth
35C Failure to produce accounts, records, etc
35D False statement in verification, etc., made under certain provisions of the Act
35E False statement in verification mentioned in section 34AB
35EE Failure to furnish particulars under section 34ACC
35EEE Contravention of order made under second proviso to sub-section (1) or sub-section (3A) of section 37A
35F Abetment of false return, etc.
35G Punishment for second and subsequent offences
35GA Power of Commissioner to grant immunity from prosecution
35H Offences by Hindu undivided families
35HA Offences by companies
35-I Prosecutions to be with the previous sanction of certain wealth-tax authorities and their power to compound offences
35J Certain offences to be non-cognizable
35K Bar on prosecution and on inadmissibility of evidence in certain circumstances
35L Jurisdiction of courts
35M Section 360 of the Code of Criminal Procedure, 1973, and the Probation of Offenders Act, 1958, not to apply
35N Presumption as to books of account, etc., in certain cases
35-O Presumption as to culpable mental state
36 Proof of entries in records or documents
36A Power to tender immunity from prosecution
37 Power to take evidence on oath, etc.
37A Power of search and seizure
37B Power to requisition books of account, etc.
37C Application of retained assets
38 Information, returns and statements
38A Powers of Valuation Officer, etc
39 Effect of transfer of authorities on pending proceedings
40 Computation of periods of limitation
41 Service of notice
42 Notice deemed to be valid in certain circumstances
42A Publication of information respecting assessees
42B Disclosure of information respecting assessees
42C Return of wealth, etc., not to be invalid on certain grounds
42D Presumption as to assets, books of account, etc.
43 Bar of jurisdiction
44 Appearance before wealth-tax authorities by authorised representatives
44B Countries with which no agreement exists
44C Rounding off of net wealth
44D Rounding off of tax, etc.
46 Power to make rules
46A Power to make exemption, etc., in relation to certain Union territories
47 Power to remove difficulties
44A Agreement for avoidance or relief of double taxation with respect to wealth-tax.
45 Act not to apply in certain cases
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