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    <title>The Income Declaration Scheme, 2016 – reg.</title>
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    <description>Declarations under the Income Declaration Scheme are permitted for assessment years when notices were served on or before the cut-off if the proceedings have been completed and the declaration period remains open, but the declarant cannot declare income that was the subject of the assessment order; cases where search, seizure or survey have left the period for issuance of notices unexpired remain ineligible.</description>
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      <description>Declarations under the Income Declaration Scheme are permitted for assessment years when notices were served on or before the cut-off if the proceedings have been completed and the declaration period remains open, but the declarant cannot declare income that was the subject of the assessment order; cases where search, seizure or survey have left the period for issuance of notices unexpired remain ineligible.</description>
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