https://www.taxtmi.com/circulars?id=53008 Waiver of penalty under the Amnesty Scheme is available where false or misleading records caused a tax deficiency and an assessment for tax and interest was made; if the dealer opts for the Amnesty Scheme and pays the tax and interest stated in the assessment notice (Form DVAT-24), the penalty for preparation of false or misleading accounts shall be waived. If no tax deficiency resulted and only a penalty was imposed for false records, the dealer is ineligible for waiver under the scheme. en-us Thu, 11 Sep 2014 00:00:00 +0530 Thu, 11 Sep 2014 17:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=53008 Waiver of penalty under the Amnesty Scheme is available where false or misleading records caused a tax deficiency and an assessment for tax and interest was made; if the dealer opts for the Amnesty Scheme and pays the tax and interest stated in the assessment notice (Form DVAT-24), the penalty for preparation of false or misleading accounts shall be waived. If no tax deficiency resulted and only a penalty was imposed for false records, the dealer is ineligible for waiver under the scheme. Circulars VAT - Delhi Thu, 11 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/circulars?id=53008