What are the consequences if no declaration under the Scheme is made in respect of undisclosed income prior to the commencement of the Scheme?

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..... x - Frequently Asked Questions (FAQs) - Income Tax - Manuals - Ans. As per section 197(c) of the Finance Act, 2016 , where any income has accrued or arisen or received or any asset has been acq .....

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..... ovisions of the Income-tax Act shall apply accordingly. - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Management India - taxmanagementindia - taxmanageme .....

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