Eligibility under Income Declaration Scheme clarified: completed proceedings allow declarations except for income already assessed. Declarations under the Income Declaration Scheme are permitted for assessment years when notices were served on or before the cut-off if the proceedings have been completed and the declaration period remains open, but the declarant cannot declare income that was the subject of the assessment order; cases where search, seizure or survey have left the period for issuance of notices unexpired remain ineligible.
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Provisions expressly mentioned in the judgment/order text.
Eligibility under Income Declaration Scheme clarified: completed proceedings allow declarations except for income already assessed.
Declarations under the Income Declaration Scheme are permitted for assessment years when notices were served on or before the cut-off if the proceedings have been completed and the declaration period remains open, but the declarant cannot declare income that was the subject of the assessment order; cases where search, seizure or survey have left the period for issuance of notices unexpired remain ineligible.
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