https://www.taxtmi.com/manuals?id=4361 A taxpayer cannot use the declaration scheme to declare income already assessed or reassessed under the Income-tax Act because the declarant is not entitled to re-open such assessments; however, the taxpayer may declare other undisclosed income for the same assessment year if that income has not been previously assessed. en-us Thu, 28 Dec 2023 14:48:00 +0530 Fri, 05 Jan 2024 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4361 A taxpayer cannot use the declaration scheme to declare income already assessed or reassessed under the Income-tax Act because the declarant is not entitled to re-open such assessments; however, the taxpayer may declare other undisclosed income for the same assessment year if that income has not been previously assessed. Manuals Income Tax Thu, 28 Dec 2023 14:48:00 +0530 https://www.taxtmi.com/manuals?id=4361