Where a notice under section 142(1)/143(2)/148/153A/153C of the Income-tax Act has been issued to a person for an assessment year will he be ineligible from making a declaration under the Scheme?

Declaration under Income Declaration Scheme barred for assessment years with pending notices under specified Income tax provisions; other years eligible.

A person served with a notice under sections 142(1), 143(2), 148, 153A or 153C is ineligible to declare under the Income Declaration Scheme only for those assessment years for which such notice has been issued and the proceeding is pending; the person may declare undisclosed income for other years for which no such notice has been issued.