High Court Confirms Income Declaration Scheme 2016 Doesn't Override Income Tax Act; Section 132 Exclusions Apply.

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....Benefit of Income Declaration Scheme, 2016 only to the persons who are not covered u/s 132 - The scheme of 2016 will not override the provisions of the Income Tax Act and the scheme which has come by way of limited purpose cannot prevail over the Income Tax Act. - HC....