Direct Tax Vivad Se Vishwas order: certifies full tax-arrear settlement and grants immunity from prosecution and penalty. Order certifies full and final settlement of a tax-arrear under the Direct Tax Vivad Se Vishwas Scheme by recording the declarant's details, the designated authority's determination of the payable/refundable amount, and certification that the specified sum has been paid. It grants immunity, subject to scheme provisions, from prosecution and from penalty in respect of the settled tax-arrear and tabulates dispute particulars including assessment year, financial year where applicable, nature and amount of tax-arrear, and appeal references.
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Provisions expressly mentioned in the judgment/order text.
Direct Tax Vivad Se Vishwas order: certifies full tax-arrear settlement and grants immunity from prosecution and penalty.
Order certifies full and final settlement of a tax-arrear under the Direct Tax Vivad Se Vishwas Scheme by recording the declarant's details, the designated authority's determination of the payable/refundable amount, and certification that the specified sum has been paid. It grants immunity, subject to scheme provisions, from prosecution and from penalty in respect of the settled tax-arrear and tabulates dispute particulars including assessment year, financial year where applicable, nature and amount of tax-arrear, and appeal references.
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