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Circular No. F.No.173/03/2021-IT A-I(Pt.2}
Circular Date: 27th June 2024
Relevant Act / Rule: Direct Tax Vivad se Vishwas Act, 2020
Relevant Section / Rule: Section 10
CBDT in exercise of the powers conferred under section 10(2) of Direct Tax Vivad se Vishwas Act, has directed that delayed payment of taxes in followed cases may be accepted under Direct Tax Vivad se Vishwas Act:
The concerned PCIT shall issue modified Form-3 manually, if needed and allow the assessee to file Form-4 manually and thereafter issue Form-S manually after examining the conditions as per the DTVsV Act. The entire process should be completed by 30th September, 2024.
Link to the Circular:Order Under Section 10 of the Direct Tax Vivad se Visbwas Act, 2020
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