Condonation of delay in payment under Income Declaration Scheme permitted where payment was timely but bank credit was delayed. The Board permits condonation of delay in payment under the Income Declaration Scheme where payments made by cheque, RTGS or electronic transfer were effected on time but were credited by banks after the notified due date due to technical or banking delays; jurisdictional Principal Commissioners/Commissioners are directed to accept requests for such condonation while noting that non-payment by the notified date otherwise renders declarations invalid and attracts the Scheme's consequences.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Condonation of delay in payment under Income Declaration Scheme permitted where payment was timely but bank credit was delayed.
The Board permits condonation of delay in payment under the Income Declaration Scheme where payments made by cheque, RTGS or electronic transfer were effected on time but were credited by banks after the notified due date due to technical or banking delays; jurisdictional Principal Commissioners/Commissioners are directed to accept requests for such condonation while noting that non-payment by the notified date otherwise renders declarations invalid and attracts the Scheme's consequences.
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