Acceptance of cash over the counter: banks must accept declarants' tax deposits under the scheme while following KYC. Banks must accept cash over the counter from any customer, irrespective of amount, for payment of tax dues under the Income Declaration Scheme, 2016, including deposits via challan ITNS-286, and must apply Know Your Customer procedures in accordance with the Master Direction on Know Your Customer, 2016; banks should issue immediate branch-level instructions to implement this requirement.