(2) The Board may, by notification in the Official Gazette, make rules for carrying out the provisions of this Ordinance,Power to make rules. (2) The Central Government shall cause every rule made under this Ordinance to be laid, as soon as may be after it is made, before each House of Parliament while it is in session for a total period of thirty KiC. tj tHE GAlZTtn Ot INDIA EJftRAOftuiNARy 675 days which may comprise in one session or in two or more successive sessions and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, that rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that rule.
20. The provisions of this Ordinance shall not apply to any person in respect of whom an order of detention has been made under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974:-52 of 1974.
Provisions of Ordinance not to apply to certain persons.
Provided that—
(i) such order of detention, being an order to which the provisions of section 9 or section 12A of the said Act do not apply, has not been revoked on the report of the Advisory Board under section 8 of the said Act or before the receipt of the report of the Advisory Board; or
(ii) such order of detention, being an order to which the provisions of section 9 of the said Act apply, has not been revoked before the expiry of the time for, or on the basis of, the review under subsection (3) of section 9, or on the report of the Advisory Board under section 8, read with sub-section (2) of section 9, of the said Act; or (Hi) such order of detention, being an order to which the provisions of section 12A of the said Act apply, has not been revoked before the expiry of the time for, or on the basis of, the first review under sub-section (3) of that section, or on the basis of the report of the Advisory Board under section 8, read with sub-section (6) of section 12A, of the said Act; or
(iv) such order of detention has not been set aside by a court of competent jurisdiction.
676 THE GAZETTE OF INDIA EXTRAORDINARY [PART II—SKC. J.
THE SCHEDULE [See section 3 (1)] Rates of income-tax
(a) In the cass of a declarant, being a company, at the rate of 60 per cunt, of the voluntarily disclosed income.
(b) In the case of a declarant, being a person other than a company.—
(1) where the voluntarily 25 per cent, of the voluntarily disclosed income does not disclosed income;
exceed Rs. 25,000
(2) where the voluntarily dis- Rs. 6,250 plus 40 per cent of the closed income exceeds amount by which the voluntarily Rs. 25,000 but does not disclosed Income exceeds exceed Rs. 50,000 Rs. 25,000;
(3) where the voluntarily dis- Rs. 16,250 plus 60 per cent, of closed income exceeds the amount by which the volun- Rs. 50,000 tarily disclosed income exceeds Rs. 50,000.
FAKHRUDDIN ALI AHMED, President.
K. K. SUNDARAM, Secy, to the Govt. of India.
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