"In order to facilitate the declarants who would like to file the declaration in paper form under the IDS, 2016, the CBDT has issued instructions to all principal Chief Commissioners of Income Tax across India to ensure that arrangements are made for receiving such declarations till midnight of September 30," Finance Ministry said in a statement.
"Declarations can also be made online as well as in printed copies of the prescribed form up to midnight on September 30, 2016," the statement said.
The scheme which came into effect from June 1, 2016, provides an opportunity to persons who have not paid full taxes in the past to come forward and declare their undisclosed income and assets.
