https://www.taxtmi.com/caselaws?id=297355 Payment under the Voluntary Disclosure of Income Scheme, 1997 had to be made within ninety days of the application. A third instalment paid after the due date did not satisfy the scheme requirement, in line with the Supreme Court's settled position. Even so, the payer remained entitled to seek refund or adjustment of the belated amount. The proper course was to move the competent Commissioner of Income-tax, who was required to decide the application in accordance with the law declared by the Supreme Court. en-us Thu, 02 Dec 2004 00:00:00 +0530 Tue, 31 Aug 2021 10:16:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297355 Payment under the Voluntary Disclosure of Income Scheme, 1997 had to be made within ninety days of the application. A third instalment paid after the due date did not satisfy the scheme requirement, in line with the Supreme Court's settled position. Even so, the payer remained entitled to seek refund or adjustment of the belated amount. The proper course was to move the competent Commissioner of Income-tax, who was required to decide the application in accordance with the law declared by the Supreme Court. Case-Laws Income Tax Thu, 02 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297355