3) of the Act by order dated 6.5.2016 accepting the return of total income of Rs.10,82,352/- and tax payable thereon was accordingly computed. After the assessment was completed, the assessee availed the benefit of Income Declaration Scheme, 2016 (IDS). 9. The said scheme was introduced in Chapter IX of the Finance Act, 2016. 10. Clause (a) in Section