https://www.taxtmi.com/circulars?id=64564 Clarifications explain that eligibility under the Direct Tax Vivad se Vishwas Act, 2020 is determined by the status of appeals, writs, arbitrations or statutory filings as on 31 January 2020, with specified exceptions; computation rules require inclusion of enhancement notices and additional grounds filed by that cut off, aggregation of repeated additions with the higher tax taken where applicable, and allocation of identifiable prepaid taxes to corresponding income while unidentifiable prepaid taxes are apportioned against remaining liabilities. en-us Fri, 04 Dec 2020 00:00:00 +0530 Sat, 05 Dec 2020 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64564 Clarifications explain that eligibility under the Direct Tax Vivad se Vishwas Act, 2020 is determined by the status of appeals, writs, arbitrations or statutory filings as on 31 January 2020, with specified exceptions; computation rules require inclusion of enhancement notices and additional grounds filed by that cut off, aggregation of repeated additions with the higher tax taken where applicable, and allocation of identifiable prepaid taxes to corresponding income while unidentifiable prepaid taxes are apportioned against remaining liabilities. Circulars Income Tax Fri, 04 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64564