Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Order certifies declaration under section 92(2) read with section 93 of Finance (No.2) Act 2024 settles tax arrears</h1> Order certifies under subsection (2) of section 92 read with section 93 of the Finance (No. 2) Act, 2024 that a declarant who filed a declaration under section 91 has paid a stated sum as full and final settlement of specified tax arrears determined by the designated authority. The order records amounts payable/refundable, assessment years, appeal references, and grants immunity-subject to scheme conditions-from prosecution or penalty under the Income-tax Act in respect of the settled arrear. It also clarifies that filing the declaration does not amount to conceding the tax position.
TaxTMI 
TaxTMI 
