https://www.taxtmi.com/caselaws?id=386670 The 2019 Amnesty Scheme, as clarified by Circular No. 3/2019 dated 01.04.2019, allowed assessees who had earlier opted for the 2018 Amnesty Scheme but had not fully settled their arrears to opt for the 2019 Scheme. Amounts paid under earlier amnesty schemes were to be credited towards tax under the 2019 Scheme, but sums paid specifically towards penalty or interest were excluded from such credit. While considering applications under the 2019 Scheme, the Assessing Officer was required to apply this clarification and grant credit only for eligible amounts paid earlier. en-us Fri, 27 Sep 2019 00:00:00 +0530 Fri, 04 Oct 2019 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386670 The 2019 Amnesty Scheme, as clarified by Circular No. 3/2019 dated 01.04.2019, allowed assessees who had earlier opted for the 2018 Amnesty Scheme but had not fully settled their arrears to opt for the 2019 Scheme. Amounts paid under earlier amnesty schemes were to be credited towards tax under the 2019 Scheme, but sums paid specifically towards penalty or interest were excluded from such credit. While considering applications under the 2019 Scheme, the Assessing Officer was required to apply this clarification and grant credit only for eligible amounts paid earlier. Case-Laws VAT and Sales Tax Fri, 27 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386670