Declarants who failed to pay the first instalment of the tax and penalty by Nov 30, 2016, won't get any relaxation The Central Board of Direct Taxes (CBDT) has ruled out any relief for those who declared unaccounted income under the Income Declaration Scheme (IDS) but failed to pay the first instalment of the tax and penalty. The CBDT said any relaxation will be “discriminatory“ against those who made payment as per the first deadline of November 30, 2016. “It is noted that IDS does not provide for levy of interest on delayed payments, and hence, granting such a condonation to the defaulters may be discriminatory against the declarants who made it a point to adhere to the prescribed time schedule,“ the CBDT said in an order. The four month-long IDS scheme, which closed on September 30, 2016, gave anyone with unaccounted wealth a chance to come clean by paying 45% tax and penalty. The government had allowed the amount to be paid in instalments over one year ending Septe