The Ministry of Finance has issued an order dated 6th July, 2016 directing, in exercise of the powers conferred by sub-section (2) of section 138 of the Income-tax Act, 1961, that no public servant shall produce before any person or authority any such document or record or any information or computerised data or part thereof as comes into his possession during the discharge of official duties in respect of a valid declaration made under ‘The Income Declaration Scheme, 2016’, contained in Chapter IX of the Finance Act, 2016.
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