Interest waiver scheme for outstanding tax dues offers structured relief on interest and penalty with portal-based compliance. Interest Waiver Scheme-2021 grants waiver of pending interest and penalty on outstanding tax dues created up to 31.12.2020 under the specified Uttar Pradesh tax laws. The scheme operates for three months, applies separately to each demand created under each order, and covers demands arising from admitted tax, assessed tax, and pending or decided disputes. It requires payment of the principal outstanding tax, allows partial payment and waiver of interest according to the slab of dues, and fully waives penalty imposed only for non-payment of outstanding dues.
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.
Interest waiver scheme for outstanding tax dues offers structured relief on interest and penalty with portal-based compliance.
Interest Waiver Scheme-2021 grants waiver of pending interest and penalty on outstanding tax dues created up to 31.12.2020 under the specified Uttar Pradesh tax laws. The scheme operates for three months, applies separately to each demand created under each order, and covers demands arising from admitted tax, assessed tax, and pending or decided disputes. It requires payment of the principal outstanding tax, allows partial payment and waiver of interest according to the slab of dues, and fully waives penalty imposed only for non-payment of outstanding dues.
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