Declaration of undisclosed income.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te, a declaration in respect of any income chargeable to tax under the Income-tax Act for any assessment year prior to the assessment year beginning on the 1st day of April, 2017-   (a) for which he has failed to furnish a return under section 139 of the Income-tax Act;   (b) which he has failed to disclose in a return of income furnished by him under the Income-tax Act before the ....