Is there any necessity that to qualify under the Vivad se Vishwas, the appellant should have tax demand in arrears as on the date of filing declaration?
FAQs on Direct Tax Vivad Se Vishwas Act, 2020
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Vivad se Vishwas eligibility: appellants may file declarations regardless of whether tax arrears are paid or outstanding. The Vivad se Vishwas scheme may be availed irrespective of the payment status of tax arrears at the time of filing a declaration; appellants can file whether arrears are unpaid, partially paid, or fully paid.
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.
Vivad se Vishwas eligibility: appellants may file declarations regardless of whether tax arrears are paid or outstanding.
The Vivad se Vishwas scheme may be availed irrespective of the payment status of tax arrears at the time of filing a declaration; appellants can file whether arrears are unpaid, partially paid, or fully paid.
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