If taxes are paid after availing the benefits of the Vivad se Vishwas and later the taxpayer decides to take refund of these taxes paid, would it be possible?
FAQs on Direct Tax Vivad Se Vishwas Act, 2020
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Vivad se Vishwas non refund rule bars refund of amounts paid under a declaration, irrespective of subsequent claims. Any amount paid in pursuance of a declaration under Vivad se Vishwas is non refundable under any circumstances; payments made under the declaration mechanism are final and cannot be reclaimed by subsequent refund claims.
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 non refund rule bars refund of amounts paid under a declaration, irrespective of subsequent claims.
Any amount paid in pursuance of a declaration under Vivad se Vishwas is non refundable under any circumstances; payments made under the declaration mechanism are final and cannot be reclaimed by subsequent refund claims.
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