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    Extended-period reassessment and digital evidence require statutory nexus and independent corroboration before tax additions can stand.
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Undisclosed income declared not to affect finality of completed...

Income Declaration Scheme 2016: No reopening of completed tax assessments or claiming set-offs for undisclosed income.

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Bill March 4, 2016 Act-Rules
Undisclosed income declared not to affect finality of completed assessments - THE INCOME DECLARATION SCHEME, 2016 - A declarant under this Scheme shall not be entitled, in respect of undisclosed income declared or any amount of tax and surcharge paid thereon, to re-open any assessment or reassessment made under the Income-tax Act or the Wealth-tax Act, 1957(27 of 1957), or claim any set off or relief in any appeal, reference or other proceeding in relation to any such assessment or reassessment.

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Acts Income Tax