22 January 2025
Is Such Scheme is Applicable on Search Seizure u/s 132 & 132A on other party & for the same inquire conduct to the assesses. such scheme applicable on case of unexplained investment, unexplained expenditure or cash credit on which tax imposed u/s 115bbe?
27 January 2025
such cases shall not be eligible for the DTVSV Scheme, 2024 where assessment has been made on the basis of search initiated u/s 132/132A on or after 1st april, 2021. As mentioned in Circular no. 12 of 2024 in FAQ No. 6.
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