Compulsory deposit acceptance allowed after statutory cutoff; penalty liability assessed by income tax officers and amnesty applies. Banks are authorised to accept compulsory deposit payments even after March 31, 1985, while liability for penalty under section 10 is to be decided by the Income tax Officer. Where income is declared under the Board's amnesty circulars for assessment year 1985 86 or earlier (and as extended for later disclosures), banks should accept deposits relating to such disclosed income; the Board directs wide publicity of the Department of Economic Affairs' clarification so deposit offices and taxpayers understand deposits may be accepted and penalty questions will be determined by tax authorities.