INCOME DECLARATION SCHEME RULES, 2016

NOTIFICATION NO.SO 1831(E) [NO.33/2016 (F.NO.142/8/2016-TPL), DATED 19-5-2016

[AS CORRECTED BY NOTIFICATION NO. SO 1950(E) [(No.44/2016 (F.No.142/8/2016-TPL)] , DATED 2-6-2016]

In exercise of the powers conferred by sub-section (1) and sub-section (2) of section 199 of the Finance Act, 2016 (28 of 2016), the Central Board of Direct Taxes, subject to the control of the Central Government hereby makes the following rules for carrying out the provisions of Chapter IX of the said Act relating to the Income Declaration Scheme, 2016 namely :—

Short title and commencement

(1) These rules may be called the Income Declaration Scheme Rules, 2016.

(2) They shall come into force on the 1st day of June, 2016.