Payment schedule for declared income requires staged remittances with final balance by deadline and interest on late payments. The Income Declaration Scheme, 2016 requires staged payment of tax, surcharge and penalty: an initial portion by the first prescribed deadline, a further portion by a second prescribed deadline, and the remaining balance by the final prescribed deadline. The Central Government may notify a class of persons permitted to pay unpaid amounts after due dates provided they pay interest on the delayed sum from the original due date to the date of payment at a statutory monthly rate.