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            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.

            <h1>Confidentiality of declarations under the Income Declaration Scheme: information treated like assessees' returns with statutory protection.</h1> The Scheme incorporates the statutory disclosure framework governing assessees, so information in respect of declarations made is confidential and treated in the same manner as returns of income filed by assessees.

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