credit of payment of taxes under IDS to declaration under DTVSVS

The assessee  is an individual and derives income from the business promoter builder. The assessee has disclosed an income of Rs.15,50,000/- under the Income Declaration Scheme (IDS) 2016. The assessee has paid two installments under IDS -2016. However, assesse has not paid the third installment of tax on such declared income under IDS, 2016 due to reasons beyond his control. The total amount paid under IDS was 3,48,752/- The assessment for the year under consideration was reopened u/s 147 of the Act by issue of notice u/s 148 of the Act dt 30.03.2018 and duly served to the assessee. AO…

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