In case where disputed tax contains qualilYing tax arrears as also non-qualifying tax arrears (such as, tax arrears relating 10 assessment made in respect of undisclosedforeign income): (i) Whether assessee is eligible to the Vivad se Vishwas itself? (ii) If eligible, whether quantification of disputed tax can exclude/ignore non-qualifying tax arrears?
FAQs on Direct Tax Vivad Se Vishwas Act, 2020
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Vivad se Vishwas eligibility denied when disputed tax includes excluded issues; entire dispute must be settled or cannot be filed. Where disputed tax includes both qualifying and non qualifying arrears, the taxpayer cannot file a Vivad se Vishwas declaration; the scheme does not ... Summary
Vivad se Vishwas eligibility denied when disputed tax includes excluded issues; entire dispute must be settled or cannot be filed.
Where disputed tax includes both qualifying and non qualifying arrears, the taxpayer cannot file a Vivad se Vishwas declaration; the scheme does not permit partial settlement of a pending appeal and a declaration must cover all issues, so any excluded issue that invalidates the declaration precludes filing for that dispute.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
Join Channel
TaxTMI 
