https://www.taxtmi.com/caselaws?id=801404 Deemed timely payment under the Income Declaration Scheme applies where payment by cheque, RTGS or electronic transfer was tendered by 03.10.2017 and credited by the bank by 05.10.2017, treating it as paid by the 30.09.2017 due date. Eligibility for this benefit depends on verification of the cheque tender date and bank credit date. The authority must verify those factual prerequisites and extend the Scheme's benefit if the circular's conditions are met. en-us Mon, 05 Oct 2026 00:00:00 +0530 Wed, 21 Oct 2026 08:37:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801404 Deemed timely payment under the Income Declaration Scheme applies where payment by cheque, RTGS or electronic transfer was tendered by 03.10.2017 and credited by the bank by 05.10.2017, treating it as paid by the 30.09.2017 due date. Eligibility for this benefit depends on verification of the cheque tender date and bank credit date. The authority must verify those factual prerequisites and extend the Scheme's benefit if the circular's conditions are met. Case-Laws Income Tax Mon, 05 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801404