Time for payment of tax: declaration scheme requires tax, surcharge and penalty paid by notified date or declaration void.

Clause 184 requires tax, surcharge and penalty on undisclosed income declared under the Scheme to be paid by a date notified by the Central Government; declarants must file proof of payment with the Principal Commissioner or Commissioner before whom the declaration was made; failure to pay by the notified date renders the declaration as never made under the Scheme.

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