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of <h1>Valuation Report Not Mandatory for Undisclosed Income Declaration but Declarant Must Possess It Under 2016 Scheme</h1> It is not mandatory to file a valuation report of undisclosed income represented as an investment in an asset with the declaration under the Income Declaration Scheme, 2016. However, the declarant should possess the valuation report. When e-filing the declaration on the departmental website, there will be an option to upload documents.
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