https://www.taxtmi.com/manuals?id=4362 Where a search has been initiated and the period for issuance of a notice under the assessment-notice provision has not expired, the person is ineligible to declare undisclosed income for assessment years within the search's scope, though declarations remain permissible for prior assessment years predating that scope. In contrast, a survey operation bars declarations only in respect of undisclosed income for the specific previous year surveyed, while declarations for other previous years remain allowable. en-us Thu, 28 Dec 2023 14:50:00 +0530 Fri, 05 Jan 2024 15:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4362 Where a search has been initiated and the period for issuance of a notice under the assessment-notice provision has not expired, the person is ineligible to declare undisclosed income for assessment years within the search's scope, though declarations remain permissible for prior assessment years predating that scope. In contrast, a survey operation bars declarations only in respect of undisclosed income for the specific previous year surveyed, while declarations for other previous years remain allowable. Manuals Income Tax Thu, 28 Dec 2023 14:50:00 +0530 https://www.taxtmi.com/manuals?id=4362