Declaration filing extension under PM Garib Kalyan Yojana allows late Form No.1 submission if bank payment was made by March end. Where taxpayers have paid the tax, surcharge, penalty and deposit under the Scheme but banks have not provided Challan Identification Numbers or deposit reference numbers, preventing upload of Form No.1, taxpayers who made such payments at banks by the closing hours of 31st March, 2017 are permitted to file the declaration in Form No.1 under the Scheme by 10th April, 2017.
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Provisions expressly mentioned in the judgment/order text.
Declaration filing extension under PM Garib Kalyan Yojana allows late Form No.1 submission if bank payment was made by March end.
Where taxpayers have paid the tax, surcharge, penalty and deposit under the Scheme but banks have not provided Challan Identification Numbers or deposit reference numbers, preventing upload of Form No.1, taxpayers who made such payments at banks by the closing hours of 31st March, 2017 are permitted to file the declaration in Form No.1 under the Scheme by 10th April, 2017.
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