Direct tax Vivad Se Vishwas payments vary by declaration date and use proportional tax allocation for issues decided in declarant's favour. Rule 3 sets the amount payable by a declarant under the Direct Tax Vivad Se Vishwas Rules, 2024: filings on or before 31 December 2024 pay the amount in column (3) of the Table in section 90, filings from 1 January 2025 up to the last date pay the amount in column (4), each subject to the Table's First, Second and Third provisos. If some dispute issues are decided in the declarant's favour, the tax (including surcharge and cess) attributable to those issues is the proportion of disputed income in favour to total disputed income applied to the tax on all disputed issues.
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Provisions expressly mentioned in the judgment/order text.
Direct tax Vivad Se Vishwas payments vary by declaration date and use proportional tax allocation for issues decided in declarant's favour.
Rule 3 sets the amount payable by a declarant under the Direct Tax Vivad Se Vishwas Rules, 2024: filings on or before 31 December 2024 pay the amount in column (3) of the Table in section 90, filings from 1 January 2025 up to the last date pay the amount in column (4), each subject to the Table's First, Second and Third provisos. If some dispute issues are decided in the declarant's favour, the tax (including surcharge and cess) attributable to those issues is the proportion of disputed income in favour to total disputed income applied to the tax on all disputed issues.
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