Enquiry or investigation in respect of document/evidence relating to Income Declaration Scheme (IDS), 2016 found during the course of Search u/s 132 or Survey action u/s 133A of the Income-tax Act,1961
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Income Declaration Scheme protection prevents enquiries into sources of declared income when declaration proof is found during search or survey. If, during a search or survey, any document is found proving that a declaration under the Income Declaration Scheme was validly filed, including the Department's acknowledgement, no enquiry shall be made by the Department into the sources of undisclosed income or investments in movable or immovable property declared in that valid declaration.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Income Declaration Scheme protection prevents enquiries into sources of declared income when declaration proof is found during search or survey.
If, during a search or survey, any document is found proving that a declaration under the Income Declaration Scheme was validly filed, including the Department's acknowledgement, no enquiry shall be made by the Department into the sources of undisclosed income or investments in movable or immovable property declared in that valid declaration.
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