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2002 (11) TMI 6 - SC - Income Tax
Whether the time for payment fixed under section 67 of the Voluntary Disclosure of Income Scheme, 1997 is extendable - held that the assessees are not entitled to the benefit of the Scheme since the payments made by them were not in terms of the Scheme, we direct the Revenue authorities to refund or adjust the amounts already deposited by the assessees in purported compliance with the provisions of the Scheme to the concerned assessees in accordance with law