The advance tax paid credit was not given to the declarant. Petitioner filed writ before the High Court.  Allowing the petition the Court held that overriding effect of sections 184 and 185 of the Act of 2016 is confined to the rate at which the tax is to be imposed on the undisclosed income, surcharge to be paid thereon and the penalty. The substance of the matter, especially the fact that the advance payment made by the declarant retains the character of tax, however, cannot be lost sight of. The assessee shall be entitled to and given credit for the advance tax already paid by the assessee and the respondent No. 1 shall not refuse to issue Form No. 4 on the said count. Court also observed that there is no sustainable ground to make a distinction between TDS and advance tax for the purpose of credit; there is no reason not to equate an advance tax with TDS for the purpose of the Income Declaration Scheme, 2016; if a TDS is entitled to credit, a fortiori advance tax must get the same dispensation. The Respondent was directed to issue certificate as required by Rule 4 (5). (AY. 2011-12 to 2014-15)