https://www.taxtmi.com/acts?id=49326 The Scheme charges declared undisclosed income as voluntarily disclosed income where declarations cover income for assessment years with no return furnished, income omitted from prior returns, or income that escaped assessment through omission or nondisclosure; the tax is imposed at prescribed flat rates differing by declarant category. Exclusions apply where an assessment notice had been served before the Scheme commenced and the return remained unfiled, and for years in which a search, requisition or survey under the investigation provisions was conducted or for earlier years. en-us Tue, 18 Feb 2025 16:08:45 +0530 Tue, 18 Feb 2025 16:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49326 The Scheme charges declared undisclosed income as voluntarily disclosed income where declarations cover income for assessment years with no return furnished, income omitted from prior returns, or income that escaped assessment through omission or nondisclosure; the tax is imposed at prescribed flat rates differing by declarant category. Exclusions apply where an assessment notice had been served before the Scheme commenced and the return remained unfiled, and for years in which a search, requisition or survey under the investigation provisions was conducted or for earlier years. Act-Rules F. Acts / Amendment Acts Tue, 18 Feb 2025 16:08:45 +0530 https://www.taxtmi.com/acts?id=49326