Chapter-heads I-5
Direct Tax Vivad se Vishwas Scheme, 2024 - Checklist I-21
INTRODUCTION
CONSEQUENCES
MEANING OF ‘APPEAL’ AND ‘PENDING’
TAX ARREARS FOR WHICH A DECLARATION CAN’T BE MADE
PERSONS WHO ARE BARRED FROM MAKING A DECLARATION UNDER THE SCHEME 6.1
PROCEDURE FOR MAKING DECLARATION AND PAYMENT UNDER THE ACT
CONSEQUENCES AND BENEFITS OF MAKING DECLARATION AND PAYMENT UNDER THE ACT
7.1 AMOUNT PAYABLE WHERE DECLARATION RELATES TO DISPUTED FEE WITH OR WITHOUT DISPUTED TAX
Circular No. 9/2020, dated 22.04.2020
Ques. 10. Whether 234E and 234F appeals are covered? Ans. :
Para 4.1
Circular No. 9/2020, dated 22.04.2020
See Para 4.1
See Paras 7.1-3a 7.1-3m
7.1-1 Computation of amount payable in respect of disputed fee under section 90
Circular No. 9/2020, dated 22.04.2020
a In case payment is made till 31st March, 2020-
b In case payment is made after 31st March, 2020 -
Note:-
a In case payment is made till 31st March, 2020-
b In case payment is made after 31st March, 2020 -
7.1-2 Is there no provision for 50% concession in appeal pending in HC on an issue where the assessee has got relief on that issue from the SC? nil
Circular No. 9/2020, dated 22.04.2020
7.1-3 Computation where declaration relates to disputed fee
7.1-3a Combination: Disputed penalty/interest/fee + JCIT(A)/CIT(A) + Assessee
To be filled in case appeal of assessee is pending before the JCIT(A)/CIT(A) as on 22.07.2024
7.1-3b Combination: Disputed penalty/interest/fee + ITAT + Assessee To be filled in case appeal of assessee is pending before the ITAT as on 22.07.2024
Note :
7.1-3c Combination: Disputed penalty/interest/fee + ITAT + Department To be filled in case appeal of Department is pending before the ITAT as on 22.07.2024
Note :
7.1-3d Combination: Disputed penalty/interest/fee + HC + Assessee
To be filled in case appeal or writ of assessee is pending before the High Court as on 22.07.2024
C X Y
Note :
7.1-3e Combination: Disputed penalty/interest/fee + HC + Department
To be filled in case appeal or writ of Department is pending before the High Court as on 22.07.2024
Note :
7.1-3f Combination: Disputed penalty/interest/fee + SC + Assessee
To be filled in case appeal or writ or SLP of assessee is pending before the Supreme Court as on 22.07.2024
B C X Y
Note :
7.1-3g Combination: Disputed penalty/interest/fee + SC + Department
To be filled in case appeal or writ or SLP of Department is pending before the Supreme Court as on 22.07.2024
Note :
7.1-3h Combination: Disputed penalty/interest/fee + 264 + Assessee
To be filled in case revision application of assessee under section 264 is pending before the PCIT/CIT as on 22.07.2024
Amount of TDS/TCS disputed in appeal
Note :
7.2 COMPUTATION OF ‘TAX ARREAR’ IN RESPECT OF DISPUTED INTEREST
7.2
j a g See Para 3.8-1 h See
Para 3.8-2 i See Para 3.8-3 b g See Para 4.1]
Circular No. 9/2020, dated 22.04.2020 f See Para 4.1
7.2-1 Application for waiver of interest is not “appeal” and can’t be settled under Vivad se Vishwas
Circular No. 9/2020, dated 22.04.2020
Circular No. 9/2020, dated 22.04.2020
Ques. 13. With respect to interest under section 234A, 234B or 234C, there is no appeal but the assessee has filed waiver application before the competent authority which is pending as on 31 Jan 2020? Will such cases be covered under Vivad se Vishwas?
Ans. :
7.2-2 Computation of amount payable in respect of disputed interest u/s 90
Sl. No.
Nature of tax arrear
Amount payable under this Scheme on or before the 31st day of December, 2024
Amount payable under this Scheme on or after the 1st day of January, 2025 but on or before the last date
7.2-3 Is there no provision for 50% concession in appeal pending in HC on an issue where the assessee has got relief on that issue from the SC?
7.3
nil
Circular No.9/2020, dated 22.04.2020
7.2-4 Addition was made u/s 143(3) on two issues whereas appeal filed only for one addition. Whether interest and penalty be waived for both additions?
Circular No.9/2020, dated 22.04.2020
7.2-5 Are declarations covering disputed interest allowed where there is no dispute on tax corresponding to such interest?
Circular No.9/2020, dated 22.04.2020
7.2-6 Computation where declaration relates to disputed interest in various Combinations of circumstances
See 7.1-3a 7.1-3h
7.3 COMPUTATION OF AMOUNT PAYABLE U/S 90 IN RESPECT OF DISPUTED PENALTY
ii See Para 4.1
Grihalakshmi Films v. Joint Commissioner of Income-tax, Range 1, Kozhikode
Para 7.3
7.3-1 Computation of amount payable in respect of disputed penalty u/s 90
See Para 7.2-2
See Paras 7.1 3a 7.1-3h
7.3-2 Is there no provision for 50% concession in appeal pending in HC on an issue where the assessee has got relief on that issue from the SC? nil
Circular No.9/2020, dated 22.04.2020
7.3-3 Addition was made u/s 143(3) on two issues whereas appeal filed only for one addition. Whether interest and penalty be waived for both additions?
Circular No.9/2020, dated 22.04.2020
7.3-4 If quantum appeal as well as penalty appeal pending, can taxpayer settle one to the exclusion of the other?
Circular No.9/2020, dated 22.04.2020
