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The Income Declaration Scheme, 2016 – reg.

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.... Representations have been received from field authorities to allow electronic mode of communication as a valid mode of service for issuance of Form-2 under the Income Declaration Scheme, 2016. 1.2 Keeping into consideration the confidential nature of the declarations made under the Scheme, it has been decided that electronic communication of Form-2 on the email address mentioned in Form-1 by mut....

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....expired, even if such notice for the relevant assessment year has not been issued. It has also been clarified that in case of survey operation, the person is barred for making a declaration under the Scheme in respect of the previous year in which the survey was conducted. 2.3 In view of the above it is reiterated that in a case where a search and seizure operation has been conducted on or after ....