Applicability of Sec 10 of CDS(ITP) Act, 1974.

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Full Text of the Document

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....432, 439, 440 and 441 dated 15.11.1985, issued by the Government, it has been made clear that those who declare higher income or wealth for assessment year 1986-87 will be assessed at normal rates applicable to this assessment year and will not be subjected to any penalty or prosecution or that their earlier assessments also will not be reopened on this ground alone. It has also been clarified tha....