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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Certificate under section 92(1) confirms full and final tax arrears settlement after section 91 declaration; 15-day payment deadline</h1> Certificate issued under sub-section (1) of section 92 of the Finance (No.2) Act, 2024 confirms amounts determined for full and final settlement of tax arrears after a declaration filed under section 91 (Form 1). It records assessment year, financial year, dispute details, nature of arrear, tax arrear, amount payable under section 90, amounts already paid and the balance payable, with appeal reference particulars. The declarant must pay the balance within fifteen days of receipt; failure to pay renders the Form 1 declaration void and treated as never made. The certificate is signed by the designated authority.
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