Whether at the time of declaration under the Scheme, will the Principal Commissioner/Commissioner do any enquiry in respect of the declaration made?

Whether at the time of declaration under the Scheme, will the Principal Commissioner/Commissioner do any enquiry in respect of the declaration made? https://www.taxtmi.com/manuals?id=4368 The Principal Commissioner/Commissioner will enquire only to determine whether any assessment or investigatory proceeding under the specified statutory assessment provisions is pending for the assessment year covered by the declaration; no other enquiry will be conducted at the time of declaration. en-us Thu, 28 Dec 2023 14:58:00 +0530 Fri, 05 Jan 2024 15:25:00 +0530 TaxTMI RSS Generator Whether at the time of declaration under the Scheme, will the Principal Commissioner/Commissioner do any enquiry in respect of the declaration made? https://www.taxtmi.com/manuals?id=4368 The Principal Commissioner/Commissioner will enquire only to determine whether any assessment or investigatory proceeding under the specified statutory assessment provisions is pending for the assessment year covered by the declaration; no other enquiry will be conducted at the time of declaration. Manuals Income Tax Thu, 28 Dec 2023 14:58:00 +0530 https://www.taxtmi.com/manuals?id=4368