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of <h1>Income Declaration Scheme 2016: File by Sept 30. Restrictions apply for certain assessment years with pending notices.</h1> The Income Declaration Scheme, 2016, effective from June 1, 2016, allows declarations until September 30, 2016. Individuals cannot file declarations for assessment years with notices served under specific sections by May 31, 2016, or where time for notice issuance post-search, seizure, or survey has not expired. However, declarations are permitted for assessment years with completed proceedings before the deadline, excluding income under assessment orders. This instruction should be communicated to relevant officers and stakeholders.
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