In order to facilitate the declarants who would like to file the declaration in paper form under the Income Declaration Scheme, 2016, the Central Board of Direct Taxes (CBDT) has issued instructions to all Principal Chief Commissioners of Income Tax across India to ensure that arrangements are made for receiving such declarations till midnight of 30-09-2016.

Declarations can also be made online as well as in printed copies of the prescribed form upto midnight on 30th September, 2016.

Accordingly, the counters for receiving declarations under the Income Declaration Scheme - 2016 shall be functional till 12:00 midnight on 30th September, 2016.

The Income Declaration Scheme, 2016 came into effect from 1st June, 2016. It provides an opportunity to persons who have not paid full taxes in the past to come forward and declare their undisclosed income and assets.

Income Declaration Scheme access extended to facilitate declarants; in-person and online declarations accepted until the scheme deadline. Extension of access was directed for the Income Declaration Scheme to keep receipt counters operational through the scheme deadline; Principal Chief Commissioners were instructed to ensure arrangements for receiving printed declarations, and declarations may be submitted online or in prescribed printed form up to the scheme cutoff. The scheme provides an opportunity for persons to declare undisclosed income and assets and regularise tax liabilities through the prescribed declaration process.