Where a search/ survey operation was conducted and the assessment has been completed but certain income was neither disclosed nor assessed, then whether such unassessed income can be declared under the Scheme?

Declaration of undisclosed income permitted under Income Declaration Scheme 2016 following a search or survey operation.

Undeclared or unassessed income discovered during a search or survey can be declared under the Income Declaration Scheme; taxpayers may use the Scheme's disclosure mechanism and associated payment procedures to regularise such income rather than leaving it outside the Scheme.