Finance Act

104 Short Title
105 Definitions
106 Person who may make declaration of tax dues.
107 Procedure for making declaration and payment of tax dues.
108 Immunity from penalty, interest and other proceeding.
109 No refund of amount paid under the Scheme.
110 Tax dues declared but not paid.
111 Failure to make true declaration.
112 Removal of doubts.
113 Power to remove difficulties.
114 Power to make rules.

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