Pre-scheme tax payments linked to disclosed income must be adjusted under the Income Declaration Scheme.

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....Pre-scheme voluntary tax payments attributable to undisclosed income declared under the Income Declaration Scheme, 2016 may be credited against Scheme liability. Although section 187 requires full payment by the notified date, it does not prohibit adjustment of earlier self-assessment tax where the payment is linked to the declared income, recorded in the declaration, and supported by proof of payment. Relatable prepaid tax retains its character as tax and must be adjusted against tax, surcharge and penalty payable under the Scheme. Declarations were therefore to be treated as fully paid, with Form No. 4 to issue.....