https://www.taxtmi.com/manuals?id=4364 If undisclosed income or assets acquired before the Scheme commenced are not declared under the Scheme, such income or the asset's value is deemed to have been accrued, arisen or received in the year in which the Assessing Officer issues a notice under the assessment or reassessment provisions, and the Income-tax Act applies to that year accordingly. en-us Thu, 28 Dec 2023 14:53:00 +0530 Fri, 05 Jan 2024 15:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=4364 If undisclosed income or assets acquired before the Scheme commenced are not declared under the Scheme, such income or the asset's value is deemed to have been accrued, arisen or received in the year in which the Assessing Officer issues a notice under the assessment or reassessment provisions, and the Income-tax Act applies to that year accordingly. Manuals Income Tax Thu, 28 Dec 2023 14:53:00 +0530 https://www.taxtmi.com/manuals?id=4364