Non-payment of taxes blocks access to online Form C declarations; strict adherence to deadlines essential.

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Full Text of the Document

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....Issuance of C-form - failure to discharge tax liability - in taxing statute, there is no equity. If tax has not paid as declared, within the time provided there for, consequences would follow - assessee, cannot be permitted to avail the facility of on-line generation of Form C declaration. - HC....