https://www.taxtmi.com/caselaws?id=17447 A voluntary disclosure declaration posted before 1 January 1976 but received on that date was treated as filed within time, because the word "before" in the Ordinance was construed as meaning up to that date in a scheme conferring a tax benefit. The Court also held that a certificate under section 8(2) was not a condition precedent to exclusion of voluntarily disclosed income from total income, since section 8(1) contained the substantive requirements and section 8(2) was only procedural and evidentiary. The statutory benefit was therefore available on satisfaction of the express conditions. en-us Wed, 23 Sep 1992 00:00:00 +0530 Tue, 22 Sep 2009 13:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17447 A voluntary disclosure declaration posted before 1 January 1976 but received on that date was treated as filed within time, because the word "before" in the Ordinance was construed as meaning up to that date in a scheme conferring a tax benefit. The Court also held that a certificate under section 8(2) was not a condition precedent to exclusion of voluntarily disclosed income from total income, since section 8(1) contained the substantive requirements and section 8(2) was only procedural and evidentiary. The statutory benefit was therefore available on satisfaction of the express conditions. Case-Laws Income Tax Wed, 23 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17447