https://www.taxtmi.com/caselaws?id=27349 Income declared under the search-and-seizure scheme in section 14(1) of the Voluntary Disclosure of Income and Wealth Act, 1976 is distinct from voluntarily disclosed income under section 3(1). The Act grants exclusion from total income under section 8 only to disclosures made under section 3(1), while section 14(1) operates as a separate mechanism for cases involving prior search and seizure and contemplates aggregation of the declared amount with other income for assessment. The immunity in section 16 is likewise confined to section 3(1) disclosures, so income declared under section 14(1) remains includible in total income. en-us Tue, 13 Dec 1983 00:00:00 +0530 Fri, 12 Feb 2010 12:28:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27349 Income declared under the search-and-seizure scheme in section 14(1) of the Voluntary Disclosure of Income and Wealth Act, 1976 is distinct from voluntarily disclosed income under section 3(1). The Act grants exclusion from total income under section 8 only to disclosures made under section 3(1), while section 14(1) operates as a separate mechanism for cases involving prior search and seizure and contemplates aggregation of the declared amount with other income for assessment. The immunity in section 16 is likewise confined to section 3(1) disclosures, so income declared under section 14(1) remains includible in total income. Case-Laws Income Tax Tue, 13 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27349