(1)

A declaration in respect of any undisclosed asset located outside India under section 59 of the Act shall be made in Form 6.

(2)

The Principal Commissioner or the Commissioner shall grant an acknowledgment in Form 7 to the declarant within fifteen days of the submission of proof of payment of tax alongwith penalty by the declarant under sub-section (2) of section 63 of the Act in respect of the undisclosed asset located outside India.