https://www.taxtmi.com/caselaws?id=6098 The time limit in section 67(1) of the Voluntary Disclosure of Income Scheme, 1997 for payment of tax after filing a declaration was mandatory. Tax under section 66 had to accompany the declaration, and section 67(1) allowed payment within three months only as a limited statutory exception, together with interest and proof of payment. The Scheme required strict compliance with its conditions, and failure attracted the express consequence under section 67(2) that the declaration would be deemed never to have been made. No equitable extension, implied power to enlarge time, or reliance on general limitation or circular provisions could override this requirement. en-us Thu, 28 Nov 2002 00:00:00 +0530 Mon, 29 Sep 2025 19:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6098 The time limit in section 67(1) of the Voluntary Disclosure of Income Scheme, 1997 for payment of tax after filing a declaration was mandatory. Tax under section 66 had to accompany the declaration, and section 67(1) allowed payment within three months only as a limited statutory exception, together with interest and proof of payment. The Scheme required strict compliance with its conditions, and failure attracted the express consequence under section 67(2) that the declaration would be deemed never to have been made. No equitable extension, implied power to enlarge time, or reliance on general limitation or circular provisions could override this requirement. Case-Laws Income Tax Thu, 28 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6098