Normal Tax paid cannot be adjusted against Tax on Income disclosed under IDS

Umesh D. Ganore Vs PCIT (Bombay High Court)

Conclusion: Advance tax, self assessed tax and TDS paid prior to filing of declaration, should not be adjusted towards discharge of assessee’s liability to pay tax, surcharge and penalty under the scheme of Income Tax Declaration Scheme, 2016 in absence of any specific provision in the scheme, granting bene

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