Amnesty circulars-Scope of Sec.10 of CDS (ITP) Act 1974.

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..... Board's Instruction No. 1694 (file No. 225/13/86-ITA.II) dated 13.2.1986 whereby it was clarified that where in response to the amnesty circulars of the Board higher income was declared suo moto befor .....

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..... ty circulars has been extended till 30.9.1986 in cases where the assessee wants to disclose income relating to assessment year 1986-87 or earlier years, it is hereby clarified that keeping in view the .....

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