https://www.taxtmi.com/caselaws?id=800342 Payment under the Direct Tax Vivad se Vishwas Scheme satisfies section 5(2) where a revised Form-3 imposes a deadline that had expired before its issue, but the declarant pays the determined amount within fifteen days of receiving the certificate and submits Form-4. A deadline incapable of literal compliance cannot support a demand or interest for non-compliance. Upon valid payment and intimation, the designated authority must record payment and issue Form-5. en-us Mon, 24 Aug 2026 00:00:00 +0530 Mon, 05 Oct 2026 08:13:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800342 Payment under the Direct Tax Vivad se Vishwas Scheme satisfies section 5(2) where a revised Form-3 imposes a deadline that had expired before its issue, but the declarant pays the determined amount within fifteen days of receiving the certificate and submits Form-4. A deadline incapable of literal compliance cannot support a demand or interest for non-compliance. Upon valid payment and intimation, the designated authority must record payment and issue Form-5. Case-Laws Income Tax Mon, 24 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800342