May 12, 2026
Submitted By: Shristi Rajput
Circular No 24/2015 Clarification on Income declaration scheme
CBDT Circular No. 24/2016 dated 27 June 2016 clarified various provisions of the Income Declaration Scheme (IDS), 2016 through FAQs. It explained who could declare undisclosed income/assets, tax and penalty payable, valuation rules, and benefits of immunity from penalties and prosecution under the scheme.
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