Delayed payment acceptance under DTVsV Act allowed where full payment was made and appeal withdrawn or undecided. Permits acceptance of delayed tax payments under the Direct Tax Vivad se Vishwas framework where the assessee made full payment (including amounts payable after due date in Form 3) on or before 28.02.2022 and the appeals mentioned in Form 1 were either withdrawn or remained undecided as on that date; directs the PCIT to issue modified Form 3, allow manual filing of Form 4, and issue Form 5 after verifying conditions, with the process to be completed by 30 September 2024.
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.
Delayed payment acceptance under DTVsV Act allowed where full payment was made and appeal withdrawn or undecided.
Permits acceptance of delayed tax payments under the Direct Tax Vivad se Vishwas framework where the assessee made full payment (including amounts payable after due date in Form 3) on or before 28.02.2022 and the appeals mentioned in Form 1 were either withdrawn or remained undecided as on that date; directs the PCIT to issue modified Form 3, allow manual filing of Form 4, and issue Form 5 after verifying conditions, with the process to be completed by 30 September 2024.
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