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Undisclosed income declared not to be included in total income - THE INCOME DECLARATION SCHEME 2016 - The amount of undisclosed income declared in accordance with section 180 shall not be included in the total income of the declarant for any assessment year under the Income-tax Act if the declarant makes the payment of tax and surcharge referred to in section 181 and the penalty referred to in section 182 by the date specified under sub-section (1) of section 184.

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