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Jurisdiction of income-tax authorities

Income Tax - 19/2016 - Dated:- 25-5-2016 - Circular No. 19/2016 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes (Income-Tax) New Delhi, the 25th May, 2016 Income Declaration Scheme, 2016, introduced vide Finance Act, 2016 (28 of 2016), provides an opportunity to persons who have not paid full taxes in the past to come forward and declare their undisclosed income. Rule 4 of the Income Declaration Scheme Rules, 2016 provides that a declaration of income .....

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