Allowing the petition the Court held that ; the Income Declaration Scheme, 2016 contained a specific provision making the provisions of S. 119 of the Act, 1961 , which pertained to the power of the Board to issue instructions to the subordinate authorities, applicable to the Scheme. The Board should judge the relevant facts which included the circumstances under which the assessee claimed incapacity to make the payment of the last instalment and come to the conclusion whether this was a fit case for exercise of powers under S. 119(2) of the Act. If the assessee was willing to deposit the third instalment with reasonable interest as might be directed by the Board, he could indicate so in writing to the Board within 10 days. Matter remanded. (2016) 386 ITR 5( St).(6) ( 2017) 393 ITR 77 (St)