If a declaration of undisclosed income is made under the Scheme and the same was found ineligible due to the reasons listed in section 196 of the Finance Act, 2016, then will the person be liable for consequences under section 197(c) of the Finance Act, 2?

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..... consequences under section 197(c) of the Finance Act, 2? - FAQs on the Income Declaration Scheme, 2016 - Income Tax - Frequently Asked Questions (FAQs) - Income Tax - Manuals - Ans. In respect of s .....

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