1.

Consider the following statements regarding IDS:n1. The categories of the persons described in Section 2(31) of Income Tax Act are eligible under IDS.n2. The persons noticed under Section 142(1) or 143(2), 148, 153A and 153C are not eligible.nWhich of the above statements are is/are correct?

A. Only 1
B. Only 2
C. Both 1 u0026 2
D. None
Answer» D. None


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