Voluntarily disclosed income not to affect finality of completed assessments, etc
Section 69 of the Finance Act, 1997 deals with voluntarily disclosed income not to affect finality of completed assessments, etc. Voluntarily disclosed income not to affect finality of completed assessments, etc.
Voluntarily disclosed income not to affect finality of completed assessments, etc.
69. 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.
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Section 69, The Finance Act, 1997.
Questions about Section 69
What does Section 69 of the Finance Act deal with?
Section 69 of the Finance Act is headed "Voluntarily disclosed income not to affect finality of completed assessments, etc". Voluntarily disclosed income not to affect finality of completed assessments, etc.
How do I find court cases under Section 69 of the Finance Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Finance Act 1997 69, section 69 Finance Act 1997, section 69 of the Finance Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
When was the Finance Act enacted?
Finance Act was enacted in 1997. India Code records no commencement date for it. It is in force as at the date shown on this page.
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