Payment determination under Vivad se Vishwas Scheme: designated authority issues conclusive order and declarant must pay promptly. Designated authority must determine and certify the amount payable within fifteen days of a declaration; the declarant must pay and intimate details within fifteen days of the certificate, whereupon the authority records payment. Such determination orders are conclusive and cannot be reopened, and making a declaration does not amount to conceding the tax position or evidencing acquiescence in appellate or writ proceedings.
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 Vivad se Vishwas Scheme: designated authority issues conclusive order and declarant must pay promptly.
Designated authority must determine and certify the amount payable within fifteen days of a declaration; the declarant must pay and intimate details within fifteen days of the certificate, whereupon the authority records payment. Such determination orders are conclusive and cannot be reopened, and making a declaration does not amount to conceding the tax position or evidencing acquiescence in appellate or writ proceedings.
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