HC directs department to consider representation to condones delay in payment under IDS, 2016

Dr. Satyajit Bose Vs DCIT (Calcutta High Court)

Admittedly, under the under Income Declaration Scheme, 2016 (IDS, 2016) , the third installment of income tax ought to have been remitted by the appellant not later than 30^th September, 2017 but was remitted on 16^th October 2017 Since the scheme did not provide for any extension of time, the authorities could not have reckoned payment of the third installment to be in compliance with the terms and conditions of the scheme. Interestingly, there was an amendment to the

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