Eligibility under Income Declaration Scheme: search operations bar declarations for affected years; prior or other years remain allowable.

Where a search has been initiated and the period for issuance of a notice under the assessment-notice provision has not expired, the person is ineligible to declare undisclosed income for assessment years within the search's scope, though declarations remain permissible for prior assessment years predating that scope. In contrast, a survey operation bars declarations only in respect of undisclosed income for the specific previous year surveyed, while declarations for other previous years remain allowable.

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