https://www.taxtmi.com/circulars?id=67980 The Guidance Note defines eligibility for settlement under the Direct Tax Vivad Se Vishwas Scheme by reference to appeal pendency as of the cut off date, clarifies exclusions (including specified search year assessments, review petitions and settlement commission matters), and explains that set aside issues admitted to appellate authorities are eligible to the extent set aside. It states that prosecution instituted before declaration disqualifies the relevant assessment year but not other years, that the payable amount depends on the declaration date with statutory timelines for payment, and that earlier taxes paid are creditable. en-us Mon, 16 Dec 2024 00:00:00 +0530 Thu, 19 Dec 2024 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=67980 The Guidance Note defines eligibility for settlement under the Direct Tax Vivad Se Vishwas Scheme by reference to appeal pendency as of the cut off date, clarifies exclusions (including specified search year assessments, review petitions and settlement commission matters), and explains that set aside issues admitted to appellate authorities are eligible to the extent set aside. It states that prosecution instituted before declaration disqualifies the relevant assessment year but not other years, that the payable amount depends on the declaration date with statutory timelines for payment, and that earlier taxes paid are creditable. Circulars Income Tax Mon, 16 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/circulars?id=67980