TaxTMI 
TaxTMI 
Form for filing declaration
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....ch excess shall be ignored: Provided also that in case of eligible search cases in computing the reduced amount of MAT credit to be carried forward in clause (ii) of sub-rule (1), five-eighth of the amount by which MAT credit is reduced shall be considered for reduction, if such reduction is related to issues covered in favour of declarant. Explanation - For the purpose of this rule MAT credit means tax credit as per the provisions of section 115JAA or 115JD of the Income-tax Act. 11. Manner of computing disputed tax in certain cases (1) Where the dispute includes issues covered in favour of declarant, the disputed tax in respect of such issues shall be the amount, which bears to tax, including surcharge and cess, payable on all the issues in dispute, the same proportion as the disputed income in relation to issues covered in favour of declarant bear to the disputed income in relation to all the issues in dispute. FORM-1 (see rule 3) Form for filing declaration PART A - GENERAL INFORMATION PAN/ Aadhaar Name of appellant TAN No. Email Address Mobile INFORMATION RELATING TO ELIGIBILITY Whether the applicant is appellant in terms of section 2 of the Direct Tax ....
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....ether search case with disputed tax less than Rs. 5 crores in the assessment year? (information flag relevant for rate at which amount payable is to be computed) PART C - INFORMATION RELATED TO TAX ARREARS (i) Tax arrears (as per schedule) PART D-INFORMATION RELATED TO AMOUNT PAYABLE (ii) Total amount payable under DTVSV if paid on or before 31.3.2020 (ii) Total amount payable under DTVSV if paid after 31.03.2020 (i) (ii) PARTE - INFORMATION RELATED TO PAYMENTS AGAINST TAX ARREAR Whether the declarant has made any payment against tax arrears before filing of declaration? If yes, please fill following details S. No. Date of payment Amount BSR Code 1. (iii) Total payments against tax arrears Part F Net amount payable/refundable by the appellant: Part D (i) or D (ii), as the case may be, less Part E (iii) Pick up from X from relevant schedule (in case of both assessee and deptt appeal, add them up) Pick up from Y from relevant schedule (in case of both assessee and deptt appeal, add them up) Yes No I ...... VERIFICATION ..(name in block letters) son/daughter of Shri solemnly declare that to the best of my knowledge and belief the information gi....
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....t been subsequently reversed by the High Court) or High Court (and such order has not been subsequently reversed by the Supreme Court) B(i) (ii) Ñ relating to issues other than B(i) Disputed tax in relation to disputed income at B(i) B(ii) C ᎠDisputed tax in relation to disputed income at B(ii) D E Total disputed tax (C+D) E F Interest charged on disputed tax F G Penalty levied on disputed tax G H Tax arrears (E+F+G) H X Y Amount payable under DTVSV on or before 31.03.2020 If non-search case 0.5*C + D If search case 0.625*C +1.25*D Amount payable under DTVSV after 31.03.2020 If non-search case 0.55*C + 1.1*D If search case 0.675*C +1.35*D X Y Combination: Disputed tax + DRP direction + Assessee Schedule III. To be filled in case DRP has issued directions u/s 144C of the Act in response to objections filed by the assessee and Assessing Officer has not passed the order as per such directions issued by DRP as on 31.01.2020 A Total income as per directions of DRP Disputed income out of A A (i) B relating to issues, which have been decided in favour of assessee in his case for any assessment year by ITAT (and such order has not been s....
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....y levied on disputed tax Tax arrears (C+D+E) Amount payable under DTVSV on or before 31.03.2020 If non-search case 0.5*C If search case 0.625*C Y Amount payable under DTVSV after 31.03.2020 If non-search case 0.55*C If search case 0.675*C A B C D E F ☑ Y Combination: Disputed tax + HC + Assessee Schedule VI. To be filled in case appeal or writ of assessee is pending before High Court as on 31.01.2020 or the time for filing appeal by the assessee before High Court has not expired as on 31.01.2020 A B Total income as per order against which appeal / writ filed OR appeal to be filed Disputed income out of A C Disputed tax in relation to disputed income at B ᎠInterest charged on disputed tax E F X Penalty levied on disputed tax Tax arrears (C+D+E) Amount payable under DTVSV on or before 31.03.2020 If non-search case C If search case 1.25*C Y Amount payable under DTVSV after 31.03.2020 If non-search case 1.1*C If search case 1.35*C A B C D E F X Y Combination: Disputed tax + HC + Department Schedule VII. To be filled in case appeal or writ of Department is pending before High Court as on 31.01.2020 or the time to file appeal ....
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....d tax in relation to disputed income at B ᎠInterest charged on disputed tax E Penalty levied on disputed tax F Tax arrears (C+D+E) X Y Amount payable under DTVSV on or before 31.03.2020 If non-search case C If search case 1.25*C Amount payable under DTVSV after 31.03.2020 If non-search case 1.1*C If search case 1.35*C Combination: Disputed tax + Arbitration/Conciliation/Mediation + Assessee Schedule XI. To be filled in case arbitration or conciliation or mediation of assessee is pending as on 31.01.2020 A Total income as per order against which arbitration / conciliation / mediation has been filed B Disputed income out of A C Disputed tax in relation to disputed income at B ᎠInterest charged on disputed tax E Penalty levied on disputed tax F X Tax arrears (C+D+E) Amount payable under DTVSV on or before 31.03.2020 If non-search case C If search case 1.25*C Y Amount payable under DTVSV after 31.03.2020 If non-search case 1.1*C If search case 1.35*C A B C D E F X Y A B C D E F X Y A B C D E F X Y B. Schedules applicable where declaration relates to disputed TDS/TCS (Applicable for TAN): Combination:Disputed TDS/....
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....ment is pending before ITAT as on 31.01.2020 or the time to file appeal by the department in ITAT has not expired on 31.01.2020. Amount of TDS/TCS disputed in appeal OR in appeal to be filed A TDS/TCS default for which appeal is filed OR to be filed B Interest charged on disputed TDS / TCS C Penalty levied on disputed TDS/TCS ᎠX Y TDS/TCS arrears (A+B+C) Amount payable under DTVSV on or before 31.03.2020 If non-search case 0.5*A If search case 0.625*A Amount payable under DTVSV after 31.03.2020 If non-search case 0.55* A If search case 0.675*A A B C D X Y Combination: Disputed TDS/TCS + HC + Deductor/Collector Schedule IV. To be filled in case appeal or writ of assessee is pending before High Courtas on 31.01.2020 or the time for filing appeal by the assessee before High Court has not expired as on 31.01.2020 A Amount of TDS/TCS disputed in appeal OR in appeal to be filed TDS/TCS default for which writ or appeal is filed OR appeal to be filed B Interest charged on disputed TDS / TCS C Penalty levied on disputed TDS/TCS D TDS/TCS arrears (A+B+C) X Amount payable under DTVSV on or before 31.03.2020 Y If non-search case A If search case 1....
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....Disputed TDS/TCS +264 + Deductor/Collector Schedule VIII. To be filled in caserevision application of assessee u/s 264 is pending before PCIT/CIT as on 31.01.2020 Amount of TDS / TCS disputed in appeal OR in appeal to be filed A TDS/TCS default for which revision application filed B Interest charged on disputed TDS / TCS Ñ Penalty levied on disputed TDS/TCS ᎠX Y TDS/TCS arrears (A+B+C) Amount payable under DTVSV on or before 31.03.2020 If non-search case A If search case 1.25*A Amount payable under DTVSV after 31.03.2020 If non-search case 1.1*A If search case 1.35*A A B C D X Y A B C D X Y [à¤à¤¾à¤— II –खणà¥à¤¡ 3 (ii) ] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Combination: Disputed TDS/TCS + Arbitration/Conciliation/Mediation + Assessee Schedule IX.To be filled in case arbitration or conciliation or mediation of assessee is pending as on 31.01.2020 Amount of TDS/TCS disputed in appeal OR in appeal to be filed A TDS/TCS default for which arbitration or conciliation or mediation has been filed B Interest charged on....
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....o be filled in case appeal of Department is pending before ITAT as on 31.01.2020 or the time for filing appeal by the department before ITAT has not expired as on 31.01.2020 A Total amount of penalty/interest/fee as per order against which appeal filed OR to be filed B C Disputed penalty/interest / fee relating to issues on which appeal has been filed or to be filed Tax arrears (B) X Amount payable under DTVSV on or before 31.03.2020 = 0.125*B Y Amount payable under DTVSV after 31.03.2020 = 0.15*B A B C X Y Combination: Disputed penalty/interest/fee + HC + Assessee Schedule IV. To be filled in case appeal or writ of assessee is pending before High Court as on 31.01.2020 or time for filing appeal by the assessee before High Court has not expired as on 31.01.2020 A Total amount of penalty / interest / feeas per order against which appeal or writ has been filedORappeal to be filed A B Disputed penalty / interest / fee due to appeal by assessee B C Tax arrears (B) C X Amount payable under DTVSV on or before 31.03.2020 = 0.25*B X Y Amount payable under DTVSV after 31.03.2020 = 0.3*B Y 29 30 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(ii)] C....