This notification, S.O. 4455(E), issued by the Ministry of Finance, Department of Revenue on December 13, 2019, concerns the Finance Act, 2016 (28 of 2016). It specifies that individuals who declared undisclosed income under subsection 1 of section 183 of the Act but failed to pay the tax, surcharge (under section 184), and penalty (under section 185) by the original due date (as per notification S.O. 1830(E) dated May 19, 2016, and amended by S.O. 2476(E) dated July 20, 2016) can now make these payments on or before January 31, 2020. This extension requires payment of interest at a rate of one percent per month (or part of a month) on the outstanding amount, calculated from the day following the original due date until the date of actual payment. The notification is deemed to be in effect from June 1, 2016. The issuing authority is Ankur Goyal, Under Secretary. The file number is F. No. 3701491592019TPL.
Key Entities Referenced
Ministry of Finance: The Indian government ministry responsible for financial matters.
Department of Revenue: A department within the Ministry of Finance responsible for tax matters.
Finance Act, 2016: The Act of Parliament that this notification amends; specifically sections 183, 184, 185 and 187.
Central Government: The governing authority of India.
S.O. 1830 E, dated the 19th May, 2016: An earlier notification by the Central Government regarding undisclosed income.
S.O. 2476 E, dated the 20th July, 2016: An amendment to notification S.O. 1830 E.
31st day of January, 2020: The final date for payment of tax, surcharge, and penalty related to undisclosed income, along with interest.
ANKUR GOYAL: Under Secretary, the signing authority for the notification.
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6410 GI/2019 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 13th December, 2019
S.O. 4455(E).—In exercise of the powers conferred by the proviso to sub-section (1) of section 187 of
the Finance Act, 2016 (28 of 2016), the Central Government hereby specifies that the persons who have made
a declaration under sub-section (1) of section 183, but have not made payment of the tax and surcharge
payable under section 184 and penalty payable under section 185 of the said Act, in respect of the undisclosed
income, on or before the due date notified by the Central Government vide notification number S.O. 1830 (E),
dated the 19th May, 2016, (as subsequently amended vide notification number S.O. 2476 (E), dated the
20th July, 2016), may make the payment of such amount on or before the 31st day of January, 2020, along with
interest on such amount, at the rate of one per cent. for every month or part of a month comprised in the
period commencing on the date immediately following the said due date as so notified and ending on the date
of such payment.
2. This notification shall be deemed to have come into force with effect from the 1st day of June, 2016.
[Notification No. 103/2019/F. No. 370149/159/2019-TPL]
ANKUR GOYAL, Under Secy.
Explanatory Memorandum.—It is hereby certified that no person is being adversely affected by giving
retrospective effect to this notification.
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