Settlement of disputed tax: declare both assessment and penalty appeals in one form; annexure needs only disputed tax schedule.

When separate appeals against assessment and penalty for the same year and issue are pending, a taxpayer who elects to settle the assessment appeal under the Vivad Se Vishwas scheme must declare both appeals in a single declaration form for that year; however, in the annexure the taxpayer need complete only the schedule relating to the disputed tax, since the penalty appeal is automatically covered by the assessment settlement.

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