Amensty scheme.

This discussion concerns the possibility of obtaining a refund for late fees paid under an amnesty scheme. The user has already paid significant late fees over 15 months and filed returns before the scheme's introduction. While registration for the scheme is compulsory, the core question is whether previously paid late fees can be reclaimed. Current information suggests there's no explicit provision for such refunds within the scheme's guidelines, and the final decision rests with the assessing officer.