The Income Declaration Scheme, 2016 – reg.

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....s of Income-tax Sub.: The Income Declaration Scheme, 2016 - reg. 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....

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....en initiated and the time for issuance of notice under section 153A has not 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 ....