DTVSV Scheme eligibility clarifies which pending appeals and assessments qualify and how disputed tax is computed under the settlement mechanism. The Guidance Note defines eligibility for settlement under the Direct Tax Vivad Se Vishwas Scheme by reference to appeal pendency as of the cut off date, clarifies exclusions (including specified search year assessments, review petitions and settlement commission matters), and explains that set aside issues admitted to appellate authorities are eligible to the extent set aside. It states that prosecution instituted before declaration disqualifies the relevant assessment year but not other years, that the payable amount depends on the declaration date with statutory timelines for payment, and that earlier taxes paid are creditable.
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.
DTVSV Scheme eligibility clarifies which pending appeals and assessments qualify and how disputed tax is computed under the settlement mechanism.
The Guidance Note defines eligibility for settlement under the Direct Tax Vivad Se Vishwas Scheme by reference to appeal pendency as of the cut off date, clarifies exclusions (including specified search year assessments, review petitions and settlement commission matters), and explains that set aside issues admitted to appellate authorities are eligible to the extent set aside. It states that prosecution instituted before declaration disqualifies the relevant assessment year but not other years, that the payable amount depends on the declaration date with statutory timelines for payment, and that earlier taxes paid are creditable.
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