Charge of tax on voluntarily disclosed income

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..... n accordance with the provisions of section 65 in respect of any income chargeable to tax under the Income-tax Act for any assessment year - (a) for which he has failed to furnish a return under section 139 of the Income-tax Act; (b) which he has failed to disclose in a return of income furnished by him under the Income-tax Act before the date of commencement of this Scheme; (c) which has es .....

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..... on (1) shall apply in relation to - (i) the income assessable for any assessment year for which a notice under section 142 or section 148 of the Income-tax Act has been served upon such person and the return has not been furnished before the commencement of this Scheme; (ii) the income in respect of the previous year in which a search under section 132 of the Income-tax Act was initiated or re .....

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