May 12, 2026
Submitted By: Shristi Rajput
Circular No. 25/2016 Clarification on the Income declaration Scheme
CBDT Circular No. 25/2016 dated 30 June 2016 provided clarifications in the form of FAQs regarding the Income Declaration Scheme (IDS), 2016. It explained eligibility, declaration procedure, valuation of assets, tax/penalty payment, and immunity from scrutiny and prosecution under the scheme.
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