Dispute Vivaad Se Vishwas Scheme 2020- Settle your Tax disputes

BRIDGING THE DISPUTE-TRUST DIVIDE

for Minimizing Tax-related Litigation

Avail this golden opportunity … Settle your Income Tax disputes

KEY DATE

Pay by 31st March, 2020 to avoid higher payment

ELIGIBILITY

• Appeals/ writs filed on or before 31.01.2020 and pending.
• Orders for which lime for filing appeal has not expired on 31.01.2020.
• Cases pending before Dispute Resolution Panel (DRP) on 31.01.2020.
• Cases where DRP issued direction on or before 31.01.2020 but no order has been passed.
• Cases where assessee filed revision (Section 264) on or before 31.01.2020.
• Search case if the disputed tax is less than Rs. 5 Crore in a year.
• The appeals/ writs filed by taxpayers or the department.
• Disputes where the payment has already been made shall also be eligible.
• Cases in arbitration in India or Abroad.

DISPUTES COVERED

All disputes. subject to some exclusion. in relation to the-

(i) Disputed tax

(ii) Disputed penalty

(iii) Disputed interest

(iv) Disputed fee

(iv) Disputed tax deducted at source (TDS) or tax collected at source (TCS)

SALIENT FEATURES… PAYMENT TERMS