Amount payable by declarant under Vivad se Vishwas Scheme set by nature and timing of arrear, with reductions for appeals. Amount payable under the Direct Tax Vivad se Vishwas Scheme, 2024 is determined by the nature of the tax arrear and the timing of the declarant's filing; disputed tax, disputed interest, penalty or fee attract specified percentage liabilities that increase for later filings, and specified provisos allow a one-half reduction where the revenue files an appeal or where issues already decided in the declarant's favour at certain appellate forums are again contested, with the Chapter further providing definitions, declaration and payment rules, immunity, non-refund, exclusions and rule making powers.
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Provisions expressly mentioned in the judgment/order text.
Amount payable by declarant under Vivad se Vishwas Scheme set by nature and timing of arrear, with reductions for appeals.
Amount payable under the Direct Tax Vivad se Vishwas Scheme, 2024 is determined by the nature of the tax arrear and the timing of the declarant's filing; disputed tax, disputed interest, penalty or fee attract specified percentage liabilities that increase for later filings, and specified provisos allow a one-half reduction where the revenue files an appeal or where issues already decided in the declarant's favour at certain appellate forums are again contested, with the Chapter further providing definitions, declaration and payment rules, immunity, non-refund, exclusions and rule making powers.
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