22 March 2021
Dear All, As per the Scheme once the declaration made by Assessee is accepted by designated authority and Form 3 is issued, the declarant shall pay the amount determined within 15 days of receipt of the certificate and intimate the details of such payment to the designated authority.
As per the Scheme, Assessee has an option for making payment on or before 31st March'2021.
My query is, If form No. 3 is issued by designated authority on or before 31st January 2021, Assessee can pay taxes before the last date even if 15 days have lapsed or the form will be void.
CAclubindia
