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1.Short title and commencement
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2. Definitions
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3. Declaration by declarant
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4. Amount payable by declarant
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5. Manner of making declaration
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6. Procedure relating to manner of payment
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7. Any income or asset declared not to be included in total income
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8. Any income or asset declared not to affect finality of completed assessments
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9. Amount paid in pursuance of declaration non-refund
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10. Grant of immunity from penalty and prosecution
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11. Non-application of Scheme
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12. Effect of declaration on pending assessment proceedings
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13. Power of Board to issue directions, etc
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14. Power to make rules
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15. Power to remove difficulties
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