Rejection of declaration filed under the Income Declaration ...
Income Tax
December 22, 2019
Rejection of declaration filed under the Income Declaration Scheme, 2016 (IDS) - payment of advance claimed to be adjusted - Admittedly, there was no regular assessment for the said year, whereby the said advance tax could have been adjusted. - Therefore, there is no logic or rationale in denying the petitioner credit of this amount while computing the amount payable by him under the IDS
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