https://www.taxtmi.com/circulars?id=10390 Entries in Form A column 6 must show the extent to which voluntarily disclosed income is represented by assets and must total the declared income; appreciation need not be declared. The Ordinance's immunities attach only to the voluntarily disclosed income. Section 3(1) declarations are permitted where no seizure occurred during a search, but where a seizure led to an officer's computation after search, disclosures for those years must proceed under the alternate procedure in section 14(1). A factual certificate under section 8(2) is issued only after full tax payment and required investment in notified securities. en-us Wed, 03 Dec 1975 00:00:00 +0530 Fri, 17 Jun 2011 18:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10390 Entries in Form A column 6 must show the extent to which voluntarily disclosed income is represented by assets and must total the declared income; appreciation need not be declared. The Ordinance's immunities attach only to the voluntarily disclosed income. Section 3(1) declarations are permitted where no seizure occurred during a search, but where a seizure led to an officer's computation after search, disclosures for those years must proceed under the alternate procedure in section 14(1). A factual certificate under section 8(2) is issued only after full tax payment and required investment in notified securities. Circulars Income Tax Wed, 03 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10390