https://www.taxtmi.com/article/detailed?id=8995 The Vivad se Vishwas Scheme permits taxpayers and the revenue to settle pending income-tax disputes by filing a declaration; the Designated Authority determines disputed tax payable and issues a certificate, payment must be made within the prescribed period or the declaration becomes void, and settled issues receive waiver of interest and penalty plus immunity from prosecution. Payment rates depend on appellant identity, timing of payment and search-case status, with special half-rate relief where prior favourable decisions exist; detailed rules govern calculation where rectifications, prior payments, multiple appeals, TDS implications, enhancements or set-aside orders arise. en-us Sat, 14 Mar 2020 10:48:00 +0530 Sat, 14 Mar 2020 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=8995 The Vivad se Vishwas Scheme permits taxpayers and the revenue to settle pending income-tax disputes by filing a declaration; the Designated Authority determines disputed tax payable and issues a certificate, payment must be made within the prescribed period or the declaration becomes void, and settled issues receive waiver of interest and penalty plus immunity from prosecution. Payment rates depend on appellant identity, timing of payment and search-case status, with special half-rate relief where prior favourable decisions exist; detailed rules govern calculation where rectifications, prior payments, multiple appeals, TDS implications, enhancements or set-aside orders arise. Articles Income Tax Sat, 14 Mar 2020 10:48:00 +0530 https://www.taxtmi.com/article/detailed?id=8995