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    <title>Time for payment of tax</title>
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    <description>Clause 184 requires tax, surcharge and penalty on undisclosed income declared under the Scheme to be paid by a date notified by the Central Government; declarants must file proof of payment with the Principal Commissioner or Commissioner before whom the declaration was made; failure to pay by the notified date renders the declaration as never made under the Scheme.</description>
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      <description>Clause 184 requires tax, surcharge and penalty on undisclosed income declared under the Scheme to be paid by a date notified by the Central Government; declarants must file proof of payment with the Principal Commissioner or Commissioner before whom the declaration was made; failure to pay by the notified date renders the declaration as never made under the Scheme.</description>
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