https://www.taxtmi.com/caselaws?id=340682 The court held that the tax payable under the Voluntary Disclosure of Income Scheme (VDIS) of 1997 is distinct from the tax payable under the Income Tax Act, 1961. Therefore, the adjustment of tax deducted at source (TDS) under the 1961 Act against the tax payable under the VDIS of 1997 is not permitted. The court dismissed the petition, emphasizing that the obligations to pay taxes under these two schemes are separate and cannot be offset against each other. en-us Fri, 10 Mar 2017 00:00:00 +0530 Sat, 13 May 2017 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340682 The court held that the tax payable under the Voluntary Disclosure of Income Scheme (VDIS) of 1997 is distinct from the tax payable under the Income Tax Act, 1961. Therefore, the adjustment of tax deducted at source (TDS) under the 1961 Act against the tax payable under the VDIS of 1997 is not permitted. The court dismissed the petition, emphasizing that the obligations to pay taxes under these two schemes are separate and cannot be offset against each other. Case-Laws Income Tax Fri, 10 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340682