Payment of Tax in case of Vivad Se Vishwash Scheme

[dileep patel]

We have filed Application in respect of our various client under Vivad Se Vishwash Scheme before 24/03/2020. The DO i..e principal CIT has also uploaded Form No.3 on 04/05/2020 and in the said form it is mentioned that

'The declarant is hereby directed to make the payment of sum payable, if any, as per Balance amount payable / refundable after adjusting amount already paid above within Fifteen days from the date of receipt of this certificate.'

In case of non-payment of amount payable within the said period, the declaration under Form-1 shall be treated as void and shall be deemed never to have been made.'

However the payment date under VSVS 2020 has been extended to 31/12/2020. I have quaries in this regards as follows:

1) Whether the Form No.3 uploaded by Department during lockdown and compeling to make payment in 15 days which is also falle in lockdown situation is legaly vailid.

2) Whether in such case applicant has to make payment in 15 days or it will be automatically extended to 31/12/2020 even though there is no amendment in Sec.5 of VSVS 2020.

3) If payment is not made within 15 days, as mentioned in form no.3 is the declaration under Form-1 shall be treated as void and shall be deemed never to have been made. In that case can i re apply the same application online.

Please reply as early as possible

AI Summary

Validity of 15-Day Payment Deadline in Vivad Se Vishwas Scheme Questioned Amid Lockdown; No Legal Amendments Made to Section 5 DTVSV Act. A query was raised about the Vivad Se Vishwas Scheme regarding the validity of a 15-day payment deadline during the lockdown, as specified in Form No.3 issued by the tax department. The concern was whether the deadline is legally valid given the extension of the payment date to December 31, 2020, without an amendment to Section 5 of the DTVSV Act, 2020. The response clarified that payment must be made within 15 days of receiving the certificate, as no legal amendments were made, and failure to comply would render the declaration void.