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    <title>Issues in respect of payment of third installment under the Income Declaration Scheme, 2016- clarification on certain procedural issues under section 195 of the Income Disclosure Scheme, 2016 read with section 119 of the Income-tax Act, 1961</title>
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    <description>Clarification grants procedural relief under the Income Declaration Scheme by deeming payments effected on the next working banking day after consecutive bank holidays to be paid on the original due date, and by treating payments tendered by declarants and credited by banks within a specified subsequent window as paid on the due date; the concerned Principal Commissioner/Commissioner must verify and report to the Principal DGIT (Systems).</description>
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