(1) The applicant shall make a separate application for each class of arrears given in clause (d) of sub-section (1) of section 2, under the Relevant Act, separately for each financial year, on or before the last date specified in clause (a) of the Table given in sub-section (2) of section 10:
Provided that, in case an applicant has paid requisite amount within the time specified in clause (b) of the Table given in sub-section (2) of section 10 of this Act but could not apply within the time, then the delay up to thirty days may be condoned by the designated authority after recording the reasons for such delay.
(2) The application shall be made to the designated authority in such form and in such manner, as may be specified by an order of the Commissioner.
(3) Subject to the other provisions of this Act, where an applicant desires to settle the arrears of return dues under the Relevant Act, in respect of the specified period, then he shall submit a separate application for each of such return or revised return under each Relevant Act:
Provided that, where an applicant desires to settle the return dues in respect of more than one return or revised return pertaining to a financial year, then he may make a single application.
(4) Every such application shall be accompanied by the proof of payment of the full requisite amount in case of One Time Payment option and minimum twenty-five per cent. of the requisite amount in case of Instalment option, as determined under sections 8 and 9 and the documents stated in the application form.