Can a person against whom a search/ survey operation has been initiated file declaration under the Scheme?

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..... ) - Income Tax - Manuals - Ans. ( a ) The person is not eligible to make a declaration under the Scheme if a search has been initiated and the time for issuance of notice under section 153A has n .....

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..... under the Scheme in respect of an undisclosed income in which the survey was conducted. The person is, however, eligible to make a declaration in respect of an undisclosed income of any other previous .....

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