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    <title>2021 (2) TMI 971 - GUJARAT HIGH COURT</title>
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    <description>The court rejected the writ application, upholding the decision to deny the extension of time for the payment of the last installment under the Income Disclosure Scheme, 2016 (IDS). Additionally, the court refused the request for a refund or adjustment of the amounts paid in the first and second installments, emphasizing the strict adherence to the scheme&#039;s provisions and the limited scope for condoning delays under section 119 of the Income Tax Act.</description>
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