Income Declaration Scheme, 2016-Finnace Act, 2016 (2016) 384 ITR 87 (St)
S. 184 : Charge of tax and surcharge-Advance tax-Payment of tax-Credit for advance tax-Credit for advance tax must be given-Directed the respondents to issue certificate as required by Rule 4(5)-Notice issued in SLP filed by the Revenue.. [S. 183, 185 ITACT, S.199, 219 Art. 226]