https://www.taxtmi.com/circulars?id=55744 Where undisclosed income is represented by deposits in an account with a specified entity, those deposits need not exist on the date of filing the declaration or making payments under the Scheme; however, where undisclosed income is represented by cash, that cash must exist on the date of payment of tax, surcharge and penalty under the Scheme or on the date of deposit under the Pradhan Mantri Garib Kalyan Deposit Scheme, 2016, whichever is earlier. en-us Tue, 14 Mar 2017 00:00:00 +0530 Fri, 17 Mar 2017 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55744 Where undisclosed income is represented by deposits in an account with a specified entity, those deposits need not exist on the date of filing the declaration or making payments under the Scheme; however, where undisclosed income is represented by cash, that cash must exist on the date of payment of tax, surcharge and penalty under the Scheme or on the date of deposit under the Pradhan Mantri Garib Kalyan Deposit Scheme, 2016, whichever is earlier. Circulars Income Tax Tue, 14 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55744