Payment determination under the Vivad se Vishwas scheme: authority fixes payable amount and payment obligation follows certificate. The designated authority determines by order the amount payable after a declaration, issues a certificate stating the tax arrear and payable amount, and, after the declarant pays and intimates payment particulars, records that payment; such determination orders are conclusive and cannot be reopened in other proceedings, while making a declaration does not constitute conceding the tax position.
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.
Payment determination under the Vivad se Vishwas scheme: authority fixes payable amount and payment obligation follows certificate.
The designated authority determines by order the amount payable after a declaration, issues a certificate stating the tax arrear and payable amount, and, after the declarant pays and intimates payment particulars, records that payment; such determination orders are conclusive and cannot be reopened in other proceedings, while making a declaration does not constitute conceding the tax position.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
