Where a notice under section 142(1)/143(2)/148/153A/153C of the Income-tax Act has been issued to a person for an assessment year will he be ineligible from making a declaration under the Scheme?

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..... AQs on the Income Declaration Scheme, 2016 - Income Tax - Frequently Asked Questions (FAQs)
Income Tax
Ans. The person will only be ineligible from declaration for those assessment years for whi .....

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