No refund of tax paid under the compliance scheme; excess part payments after waiver are not refundable. The Delhi Tax Compliance Achievement Scheme, 2013 provides that any amount paid pursuant to a declaration under the Scheme is not refundable under any circumstances, and prior part payments that exceed the tax liability after waiver of interest or penalty are likewise not refundable or claimable.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
No refund of tax paid under the compliance scheme; excess part payments after waiver are not refundable.
The Delhi Tax Compliance Achievement Scheme, 2013 provides that any amount paid pursuant to a declaration under the Scheme is not refundable under any circumstances, and prior part payments that exceed the tax liability after waiver of interest or penalty are likewise not refundable or claimable.
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