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of <h1>Income Declaration Scheme, 2016 ensures confidentiality by incorporating section 138 of the Income-tax Act for secure declarations.</h1> The Income Declaration Scheme, 2016 ensures confidentiality of declarations made under it by incorporating section 138 of the Income-tax Act, which pertains to the disclosure of information about assessees. Consequently, the information declared under this scheme is treated with the same level of confidentiality as the income returns filed by assessees.
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