Amnesty scheme extension under Income-tax and Wealth-tax Acts extends benefits through March, with prior conditions unchanged.

Extension of an existing amnesty scheme under the Income-tax Act and the Wealth-tax Act, with the period extended to permit further participation. The circular confirms that the operative conditions set out in earlier administrative circulars continue to apply to returns of income and wealth for the relevant assessment year, preserving the eligibility criteria and procedural requirements during the extended period.

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