(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, at any time after the date of commencement of this Act but not later than thirty days from the last date specified in the table given in section 10:
(2) The application shall be made to the designated authority in such form and in such manner, as may be specified by an order by 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, as determined under sections 8 and 9 and the documents stated in the application form.