https://www.taxtmi.com/circulars?id=68384 Full and true disclosure of income before the Settlement Commission is the operative predicate for claiming immunity under the settlement provisions; the CBDT has issued administrative guidance emphasising that immunity is contingent on satisfying the full and true disclosure requirement and directing consistent application of disclosure and immunity criteria by field formations. en-us Wed, 08 May 2013 00:00:00 +0530 Tue, 01 Apr 2025 17:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68384 Full and true disclosure of income before the Settlement Commission is the operative predicate for claiming immunity under the settlement provisions; the CBDT has issued administrative guidance emphasising that immunity is contingent on satisfying the full and true disclosure requirement and directing consistent application of disclosure and immunity criteria by field formations. Circulars Income Tax Wed, 08 May 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68384