TaxTMI 
TaxTMI 
ORDER WAS PASSED AND PAYMENT AGAINST ORDER WAS ALSO MADE (TAX+INT+PENALTY). FOR FY 2018-19.
CAN WE APPLY FOR SPL-02 NOW
HOW WILL WAVIER TO INTEREST AND PENALTY WILL BE AVAILABLE??
WILL THEIR BE REFUND OF ALREADY PAID INT AND PENALTY ??
SPL02 IF INTEREST AND PENALTY ALREADY PAID
15 May 2025 
3 Replies 
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Waiver of interest and penalty unavailable where liabilities were fully paid; amnesty does not refund settled interest or penalty.
The amnesty scheme permits waiver of interest and penalty only where those amounts remain unpaid and the taxpayer invokes the scheme before full settlement; if tax, interest, and penalty were already paid in full before the scheme, the scheme does not apply, and no refund of interest or penalty is available. (AI Summary)
The amnesty scheme permits waiver of interest and penalty only where those amounts remain unpaid and the taxpayer invokes the scheme before full settlement; if tax, interest, and penalty were already paid in full before the scheme, the scheme does not apply, and no refund of interest or penalty is available. (AI Summary)