Amount paid by the assessee during the asst. yr. 2012-13 towards “advance tax” and “self assessment tax” after due date for filing of the return under S. 139 was whereas tax liability of the assessee for the said assessment year was reduced by the assessee in the declaration filed under the Income Declaration Scheme, 2016. But for the aforesaid issue regarding the tax liability of the assessee for the asst. yr. 2012-13 in the declaration filed by the assessee under Income Declaration Scheme, 2016, there is no impediment in allowing the assessee to adjust the amount paid as “advance tax” and “self assessment tax” towards tax liability of the assessee under Income Declaration Scheme, 2016. Matter is remanded to the respondent along with the AO for redo the exercise after examining the accounts of the assessee for asst. yr. 2012-13 and ascertain whether the assessee has indeed made a correct declaration of income for the Assessment year. 2012-13 in the declarations Court held that  the declaration filed by the assessee may be accepted and closed under the provisions of the income-tax and Income Declaration Scheme, 2016. There are also certain arithmetical error in so far as the amounts to be paid by the assessee under the Income Declaration Scheme, 2016. This aspect also may be examined by the respondent along with the AO. If any discrepancy is noticed, the benefit of the income-tax and Income Declaration Scheme, 2016 may be denied to the assessee. (AY. 2012-13 to 2015-16)