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Income Tax - Highlights / Catch Notes

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Disclosure of additional income before settlement commission u/s ...

Income Tax

May 19, 2017

Disclosure of additional income before settlement commission u/s 245C(1) - whether for every year mentioned in the application there should be a disclosure? - fundamental test of "full and true disclosure" - there need not be disclosure of additional income in every year that is covered by the application.

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