https://www.taxtmi.com/caselaws?id=201349 Payment made outside the prescribed terms of the Voluntary Disclosure of Income Scheme, 1997 did not entitle the declarant to a certificate accepting the full declaration, because the declaration was not fully acted upon within the statutory time. The claim for full scheme benefit was therefore refused. However, amounts deposited in purported compliance with the Scheme, though made belatedly, were directed to be refunded or adjusted in accordance with law. The relief was thus limited to refund or adjustment of the delayed deposit, while acceptance of the full declared amount was denied. en-us Tue, 17 Jun 2008 00:00:00 +0530 Fri, 28 Dec 2012 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201349 Payment made outside the prescribed terms of the Voluntary Disclosure of Income Scheme, 1997 did not entitle the declarant to a certificate accepting the full declaration, because the declaration was not fully acted upon within the statutory time. The claim for full scheme benefit was therefore refused. However, amounts deposited in purported compliance with the Scheme, though made belatedly, were directed to be refunded or adjusted in accordance with law. The relief was thus limited to refund or adjustment of the delayed deposit, while acceptance of the full declared amount was denied. Case-Laws Income Tax Tue, 17 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201349