Section 14(5)(a) in The Voluntary Disclosure Of Income And Wealth Act, 1976

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Union of India - Subsection

Section 14(5)(a) in The Voluntary Disclosure Of Income And Wealth Act, 1976

(a)where the declarant has not furnished a return in respect of the total income of that year and no assessment has, been made in respect of the total income of that year, the tax payable on the income declared under sub-section (1) for that year as if such income were the total income;-

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Union of India - Subsection

Section 14(5)(a) in The Voluntary Disclosure Of Income And Wealth Act, 1976