As per the Scheme, declaration cannot be made where an undisclosed asset has been acquired during any previous year relevant to an assessment year for which a notice under section 142, 143(2), 148, 153A or 153C of the Income-tax Act has been issued.

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..... 3A or 153C of the Income-tax Act has been issued.
FAQs on the Income Declaration Scheme, 2016 - Income Tax - Frequently Asked Questions (FAQs)
Income Tax
Ans. The declarant will not be eligib .....

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