Circular No. 180-Income Tax Under section 3(1) of the Ordinance, a person can declare his income liable to tax for any assessment year up to and including the assessment year 1975-76 falling under any of the following categories: ( a) income for which he has failed to furnish a return under section 139 of the Income-tax Act; or ( b) income which he has failed to disclose in a return of income filed by him under the Income-tax Act before
