Ids 2016

Question on law of limitation 1963, section 149 of 1961 income tax act, finance act 2016 and income declaration scheme 2016. I belong to the category of "small taxpayer". I've been paying full tax on everything since FY 2011-12 but should have started earlier perhaps. I am uncomfortable about unpaid taxes of old years preceding 2011-2012 now. My relatives know about my unpaid tax history. Question 1: Is income declaration scheme safe? Is the immunity offered under finance act 2016 income declaration scheme authentic or fake? Question 2: How many financial years back should I go, with income declaration scheme. I don't even have a proper record of old papers. Broken records only. FY 2011-12 onwards is not a problem, no need to advice me on years succeeding FY 2011-12. But what about years preceding FY 2011-12? What does the law of limitation 1963 say? How to interpret section 149 of 1961 tax act time limits? How to interpret Finance act 2016 section 197(c) time limits applicable to income declaration scheme?