TDS cannot be adjusted against Payment made under VDIS

High Court held that payment of tax under Voluntary Disclosure of Income Scheme 1997 is not payment of tax under the 1961 Act. Thus, adjustment as sought of the tax paid as TDS under the 1961 Act to reduce the tax payable under the Scheme of 1997 Act is not permissible.

1. This Petition under Article 226 of the Constitution of India challenges a communication dated 18th March, 1998 of the Commissioner of Income Tax, Mumbai City ­III and the Circular dated 25th July, 1997 of the Central Board of Direct Tax (

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