In case where disputed tax contains qualilYing tax arrears as also non-qualifying tax arrears (such as, tax arrears relating 10 assessment made in respect of undisclosedforeign income): (i) Whether assessee is eligible to the Vivad se Vishwas itself? (ii) If eligible, whether quantification of disputed tax can exclude/ignore non-qualifying tax arrears?

In case where disputed tax contains qualilYing tax arrears as also non-qualifying tax arrears (such as, tax arrears relating 10 assessment made in respect of undisclosedforeign income): (i) Whether assessee is eligible to the Vivad se Vishwas itself? (ii) If eligible, whether quantification of disputed tax can exclude/ignore non-qualifying tax arrears? https://www.taxtmi.com/manuals?id=3268 Where disputed tax includes both qualifying and non qualifying arrears, the taxpayer cannot file a Vivad se Vishwas declaration; the scheme does not permit partial settlement of a pending appeal and a declaration must cover all issues, so any excluded issue that invalidates the declaration precludes filing for that dispute. en-us Fri, 01 Dec 2023 14:39:00 +0530 Fri, 01 Dec 2023 14:39:00 +0530 TaxTMI RSS Generator In case where disputed tax contains qualilYing tax arrears as also non-qualifying tax arrears (such as, tax arrears relating 10 assessment made in respect of undisclosedforeign income): (i) Whether assessee is eligible to the Vivad se Vishwas itself? (ii) If eligible, whether quantification of disputed tax can exclude/ignore non-qualifying tax arrears? https://www.taxtmi.com/manuals?id=3268 Where disputed tax includes both qualifying and non qualifying arrears, the taxpayer cannot file a Vivad se Vishwas declaration; the scheme does not permit partial settlement of a pending appeal and a declaration must cover all issues, so any excluded issue that invalidates the declaration precludes filing for that dispute. Manuals Income Tax Fri, 01 Dec 2023 14:39:00 +0530 https://www.taxtmi.com/manuals?id=3268