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Order under Section 10 of Direct Tax Vivad se Vishwas Act [DTVsV], 2020

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:

  1. The assessee has made full payment of taxes (including amount payable after due date as prescribed in Form-3 of the DTVsV Rules) on or before 28.02.2022 under the DTYsV Act, and
  2. The appeals mentioned in Form-I of the DTYsV Rules has either been withdrawn or has not been decided as on date of full payment of taxes (including amount payable after due date as prescribed in Form-3 of the DTYsV Rules)

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.

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