https://www.taxtmi.com/highlights?id=105226 Final-instalment payment under the Income Declaration Scheme depends on verifying that the cheque was tendered by the due date and that the amount was subsequently credited to the Income Tax Department's account. Applicability of the relevant circular was not determined on the available facts. The payment and credit were to be re-examined; where verified facts brought the declarant within the circular, Scheme benefits were to be granted. en-us Wed, 21 Oct 2026 08:37:56 +0530 Wed, 21 Oct 2026 08:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105226 Final-instalment payment under the Income Declaration Scheme depends on verifying that the cheque was tendered by the due date and that the amount was subsequently credited to the Income Tax Department's account. Applicability of the relevant circular was not determined on the available facts. The payment and credit were to be re-examined; where verified facts brought the declarant within the circular, Scheme benefits were to be granted. Highlights Income Tax Wed, 21 Oct 2026 08:37:56 +0530 https://www.taxtmi.com/highlights?id=105226