The Central Board of Direct Taxes (CBDT) has notified that the Income Declaration Scheme can be filed manually by quoting the date and acknowledgment number of PAN application form.
The Income Declaration Scheme, 2016 has come into effect from 1st June, 2016 and is open for declarations up to 30.09.2016.
The field authorities said that there can be few cases where the assessees may not have PAN but would like to file declaration under the IDS towards the date of closure of the Scheme.
In such cases, the assessee may not get PAN by the date of closure of the Scheme i.e. 30.09.2016.
" The issue has been examined. It has been decided that in such cases a declaration under the Scheme can be filed manually before the jurisdictional Pr.Commissioner/Commissioner by quoting the date and acknowledgment number of PAN application form. The Pr.Commissioners/Commissioners are directed to accept such declarations", the tax department said.
However, the jurisdictional Pr.Commissioner/Commissioner shall issue Form-2 only after the allotment of PAN to the declarant.
The Central Board of Direct Taxes (CBDT) has extended working hours for receiving such declarations till 8:00 pm on 28th and 29th September, 2016.