https://www.taxtmi.com/caselaws?id=373854 The court dismissed the petitioner's request for a direction to accept delayed payment of the 3rd installment under the Income Declaration Scheme, 2016. Emphasizing the legislative scheme's strict provisions, the court held that no extension of time for payment was allowed under the Scheme. Referring to precedent, the court highlighted that failing to pay within the specified dates would render the declaration void. The petitioner was advised to explore options such as applying for a refund or adjustment through the appropriate authorities. Ultimately, the petition was disposed of in line with the legislative framework, denying the requested relief. en-us Thu, 17 Jan 2019 00:00:00 +0530 Mon, 21 Jan 2019 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373854 The court dismissed the petitioner's request for a direction to accept delayed payment of the 3rd installment under the Income Declaration Scheme, 2016. Emphasizing the legislative scheme's strict provisions, the court held that no extension of time for payment was allowed under the Scheme. Referring to precedent, the court highlighted that failing to pay within the specified dates would render the declaration void. The petitioner was advised to explore options such as applying for a refund or adjustment through the appropriate authorities. Ultimately, the petition was disposed of in line with the legislative framework, denying the requested relief. Case-Laws Income Tax Thu, 17 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373854