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Acts

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Sr No.	Section	Heading
1	88	Short title and commencement
2	89	Definitions
3	90	Amount payable by declarant
4	91	Filing of declaration and particulars to be furnished
5	92	Time and manner of payment
6	93	Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases
7	94	No refund of amount paid
8	95	No benefit, concession or immunity to declarant
9	96	Scheme not to apply in certain cases
10	97	Power of Board to issue directions, etc.
11	98	Power to remove difficulties
12	99	Power to make rules
13		INCOME TAX ACT, 2025
14	5	Base year revenue.
15	135	Presumption of culpable mental state.
16	34ACC	Furnishing of particulars in certain cases
17	34AC	Restriction on practice as registered valuer.
18	34AB	Registration of valuers
19	34AA	Appearance by registered valuers.
20	34A	Refunds

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