Declaration of assets
5. (1) On or before a date to be notified by the Government, any person (hereinafter called an assessee) may submit a declaration to the Tribunal of his assets which were not in his opinion liable at any time to tax and assets which have not previously been disclosed in any of the accounts or returns submitted by him, or on his behalf, to the Income-tax Officer or otherwise brought to the notice of the Income-tax Officer.
(2) The declaration shall be in such form as may be prescribed and shall be verified in the prescribed manner.
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