If a person declares only a part of his undisclosed income under the Scheme, then will he get immunity under the Scheme in respect of the part income declared?
FAQs on the Income Declaration Scheme, 2016
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Immunity for declared income applies only to amounts disclosed under the Scheme; undeclared income receives no protection. If only part of undisclosed income is declared under the Income Declaration Scheme, 2016, immunity under the Scheme extends only to the declared portion; no immunity is available for the undisclosed income that is not declared.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Immunity for declared income applies only to amounts disclosed under the Scheme; undeclared income receives no protection.
If only part of undisclosed income is declared under the Income Declaration Scheme, 2016, immunity under the Scheme extends only to the declared portion; no immunity is available for the undisclosed income that is not declared.
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