CBDT has released Direct Tax Vivad Se Vishwas Rules 2020 vide Notification No. 18/2020-Income Tax Dated- 18/03/2020 and also released following forms-

FORM-1- Form for filing declaration,

Form-2 – Undertaking Under Sub-Section (5) Of Section 4 Of The Direct Tax Vivad Se Vishwas Act, 2020 (3 Of 2020),

Form-3- Form For Certificate Under Sub-Section (1) Of Section 5 Of The Direct Tax Vivad Se Vishwas Act, 2020 (3 Of 2020),

Form-4- Intimation Of Payment Under Sub-Section (2) Of Section 5 Of The Direct Tax Vivad Se Vishwas Act, 2020 (3 Of 2020) and

Form-5 – Order For Full And Final Settlement Of Tax Arrear Under Section 5 (2) Read With Section 6of The Direct Taxvivad Se Vishwas Act, 2020 (3 Of 2020)

In this post Instruction to Fill Form 1 and Form 2  are given  for which Online submission  are enabled.

INSTRUCTIONS TO FILL FORM 1

FIELD WISE INSTRUCTIONS TO FILL PART A TO F
Field Name Instruction
PART A – GENERAL INFORMATION
Acknowledgement Number of Original Form 1 This field will auto populate as acknowledgment number of Original Form 1 filed for that AY/FY in PAN/TAN login respectively.
PAN / TAN PAN/ TAN will be auto populated from Login profile and is non editable.

For PAN users, Schedule A or/and Schedule C are applicable.

For TAN users, Schedule B or/and Schedule C are applicable.

Aadhaar No. This field is applicable only for individuals and in PAN login. If “Aadhaar” is updated in profile and linked with PAN, then the same will be auto populated. Else, Assessee may enter the Aadhaar.

For TAN users, this field is not applicable.

First Name of appellant This shall be auto populated and non- editable.
Middle Name of appellant This shall be auto populated and non- editable.
Last Name of appellant This shall be auto populated and non- editable.
Mobile No. Mobile number will be prefilled as per profile and non editable. In case appellant wants to update, please update the same in “My profile”
Email Address Email will be prefilled as per profile and non editable. In case appellant wants to

update, please update the same in “My profile”

Whether the applicant is appellant in terms of section 2 of the DTVSV and is not ineligible to apply in terms of section 9 of DTVSV? Please select the option from below dropdowns:

Yes No

If selects “No”, appellant is not allowed to file Form as he is not eligible under this scheme.

Option exercised by Appellant

Whether opting to pay tax on reduction of losses or depreciation or MAT credit If Yes go to relevant schedule under A; If No fill up schedule D

Please select the option from below dropdowns:

Yes No

If appellant selects “No”, appellant has to fill schedule D along with applicable.

This question is not applicable in case of TAN login.

Note : In case of appellant is having more than one order for the selected assessment year, please provide the “order details, appeal filed for that order and with whom appeal is pending and tax arrears for such order” separately by clicking “Add Row” given in Part B.

Note : In case of appellant is having, more than one ‘nature of tax arrears’, for the selected AY/FY, then please provide the details of each tax arrear separately by clicking “Add Row”.

PART B – INFORMATION RELATING TO DISPUTE
Nature of tax arrear Please select nature of tax arrear from below dropdowns:

Disputed Tax Disputed Interest Disputed Penalty Disputed Fee Note :

If a single order consists of “Disputed Tax, Interest on such Disputed Tax, penalty on such disputed tax, then appellant has to choose “Disputed tax”. If an order, consists of only “Disputed Penalty”, then appellant has to choose “Disputed Penalty”.

If an order, consists of only “Disputed Interest”, then appellant has to choose “Disputed Interest”.

If an order, consists of only “Disputed fee”, then appellant has to choose “Disputed fee”.

Assessment Year/Financial Year This field shall be auto populated from the “Assessment Year” / “Financial Year” selected before proceeding to form.
Section under which order passed (there could be multiple sections for same

assessment year)

Please select the section under which order passed from the provided dropdowns.
Read with section Please select the ‘read with section’ under which order passed from the provided dropdowns.
Income-tax authority / Appellate Forum who passed the order (there could be multiple orders for same assessment year) Please select the option from below dropdowns :

Assessing Officer

Addl CIT/Addl DIT/JCIT/JDIT PCIT/PDIT/CIT/DIT

CIT(A) DRP AAR ITAT

High Court
Date on which order passed (there could be multiple dates for same assessment year) Please enter date of order passed against which appeal is being filed. Date cannot be after 31/01/2020
Whether Search case? Please select the option from below dropdowns:

Yes No

Whether search case with disputed tax less than or equal to Rs. 5 crores in the assessment year? (information flag relevant for rate at which amount payable is to be computed) Please select the option from below dropdowns:

Yes No

In case, “Disputed Tax” is related to “Search case” with disputed tax =< Rs. 5 Crores , please select “Yes”

In case “Disputed Tax” is related to “Search case” with disputed tax > Rs. 5 Crores, Please select “No”

If selects “No”, appellant is not allowed to file Form 1 as he is not eligible under this scheme.

Details of pending Header
Whether Appeal/objection/revision/Writ / SLP/Arbitration/Conciliation/Mediation? Please select the option from below dropdowns: Arbitration/Conciliation/ Mediation Appeal Objection Revision Writ SLP
Appellate Forum If “Appeal” is selected above, then select one of below options :

CIT(A) ITAT

High Court Supreme Court

If “Objection” is selected above, then “DRP” will be auto-populated and non- editable.

If “Revision” is selected above, then “CIT/PCIT” will be auto-populated and non-editable.

If “Writ” is selected above, then select one of below options :

High Court Supreme Court

If “SLP” is selected above, then “Supreme Court” will be auto-populated and non-editable.

If “Arbitration/Conciliation/ Mediation” is selected above then Appellate Forum is not applicable.

Whether already filed? Please select the option from below dropdowns:

Yes No

If No, date on which time-limit for filing

expires in case of Assessee

Please enter date on which time-limit for filing appeal expires in case of Assessee.
If yes, filed by Please select from below dropdowns : Assessee Department Both
Date of filing – Filed by Assessee Please enter the date of filing of appeal filed by Assessee. However if appeal filed by “both” then enter the date of filing of appeal filed by the Assessee.
Date of filing -Filed by Department Please enter the date of filing of appeal filed by department. However if appeal filed by “both” then enter the date of filing of appeal filed by the department.
Reference number -Filed by Assessee Please enter the reference number of appeal filed by Assessee. However if appeal filed by “both” then enter the reference number of appeal filed by the Assessee.
Reference number -Filed by Department Please enter the reference number of appeal filed by department. However if appeal filed by “both” then enter the reference number of appeal filed by the department.
Whether DRP case? This field shall be auto populated based on dropdown selected at field “Income- tax authority / Appellate Forum who passed the order”
If yes, whether directions passed by DRP on or before 31.1.2020? Please select the option from below dropdowns:

Yes No

If yes, whether order passed by AO? (If yes, not eligible) Please select the option from below dropdowns:

Yes No

If “Yes” is selected, appellant will not be allowed to proceed further as it is not covered under the scheme

Whether revision application case? Please select the option from below dropdowns:
Yes No
If yes, date of filing If above field is selected as “Yes” then please enter the date of filing of revision application.
If declaration is with respect to appeal, writ, SLP, arbitration, conciliation or mediation for disputed tax including disputed TDS/TCS appeal , is there pending appeal, writ or SLP for interest or penalty imposed in relation to such

disputed tax

Please select the option from below dropdowns:

Yes No

If “Yes” is selected then appellant is to provide the connected penalty and interest details in below field.

For Penalty Header
Appeal reference number Please enter the “Appeal Reference Number”.
Appellate authority where appeal is pending Please select the option from below dropdowns :

PCIT/CIT CIT(A) DRP ITAT

High Court Supreme Court

Amount of Penalty Please enter the disputed Penalty connected to disputed tax.
For Interest Header
Appeal reference number Please enter the “Appeal Reference Number”.
Appellate authority where appeal is pending Please select the option from below dropdowns :

PCIT/CIT CIT(A) DRP ITAT

High Court Supreme Court

Amount of Interest Please enter the disputed interest connected to disputed tax.
PART C – INFORMATION RELATED TO TAX ARREAR
Tax arrears (as per schedule) This field is auto populated as sum of tax arrear from all the schedules.
PART D – INFORMATION RELATED TO AMOUNT PAYABLE
Total amount payable under DTVSV if paid on or before 31.3.2020 This field is auto populated as sum of ‘X’ from all the schedules and non-editable.
Total amount payable under DTVSV if paid after 31.03.2020 This field is auto populated as sum of ‘Y’ from all the schedules and non-editable.
PART E – INFORMATION RELATED TO PAYMENTS AGAINST TAX ARREAR
Whether the declarant has made any payment against tax arrears before filing of declaration? Please select the option from below dropdowns:

Yes No

BSR Code If “Yes” is selected in above field, Please enter the seven digit BSR code of Bank at which tax was deposited.
Date of Payment Please enter date of payment in DD/MM/YYYY format.
Serial Number of Challan Please enter serial number of challan.
Amount Please enter amount paid.
Add Row Please add rows to enter details of more than one challan.
Total payments against tax arrears This field is auto populated from total of amount paid in above table.
Refund Adjusted against tax arrears Please enter the amount which was adjusted against the 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)+E(iv)] This field is auto populated as D(i) or D(ii), as the case may be, less [Part E(iii)+E(iv)] and non-editable.

INSTRUCTIONS FOR FILLING SCHEDULE A

Sl.no. in Form Field Name Instruction
A. Schedules applicable where declaration relates to disputed tax (Applicable in case of PAN) Incase of appeals related ‘Disputed Tax’, this schedule need to be filled. This will be applicable for PAN users. Please ensure to fill the details regarding each appeal in different tables by using add row.
Schedule I. To be filled in case appeal of Assessee is pending before CIT(A) as on 31.01.2020 or the time for filing appeal by the Assessee before CIT(A) has not expired as on 31.01.2020 Please fill the below details incase the appeal is related to “Disputed tax” and pending with “CIT(A)” filed by “Assessee”
Appeal reference number Please enter the “Appeal Reference Number” for the appeal related to “Disputed tax” and pending with “CIT(A)” filed by “Assessee”. Please ensure that the same should match with the “Appeal Reference Number” entered in Part B.
 

A.

Total income as per draft order against which objections filed or to be filed Please enter the total income as per issued order against which appeal filed or to be filed
B(i) Disputed income# out of A – relating to issues, which have been decided in favor of Assessee in his case for any assessment year by ITAT (and such order has not been subsequently reversed by the High Court) or High Court (and such order has not bee subsequently reversed by the Supreme Court) Please enter the disputed income which have been decided in favor of Assessee in his case for any financial year by ITAT (and such order has not been subsequently reversed by the High Court) or High Court (and such order has not been subsequently reversed by the Supreme Court)
B(ii) Disputed income# out of A – relating to issues other than B(i) Please enter the disputed tax amount related to other than amount mentioned in B(i).
C Disputed tax* in relation to disputed income at B(i) Please enter the disputed tax on disputed income at B(i).
D Disputed tax in relation to disputed income at B(ii) Please enter the disputed tax on disputed income at B(ii).
E Tax effect of enhancement**, if any, by CIT(A) Please enter the tax effect of enhancement made by the CIT(A)
F Total disputed tax (C+D+E) This field shall be auto populated as C+D+E and non-editable.
G Interest charged on disputed tax Please enter the Interest charged on disputed tax
H Penalty levied on disputed tax Please enter the Penalty levied on disputed tax
I Tax arrears (F+G+H) This field shall be auto populated as F+G+H and non-editable.
X Amount payable under DTVSV on or before 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.5*C + D + E If dispute is not related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.5*C + D + E
If search case 0.625*C

+1.25*D + 1.25*E

If dispute is related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.625*C +1.25* D +1.25*E
Y Amount payable under DTVSV after 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.55*C + 1.1*D + 1.1*E If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.55*C +1.1*D + 1.1*E
If non search case 0.675*C + 1.35*D + 1.35*E If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.675*C +1.35*D + 1.35*E
Schedule II- To be filled in case Assessee has filed objections with DRP against draft assessment order and DRP has not issued any directions as on 31.01.2020 or the time-limit to file objections against draft order passed by AO has not expired as on 31.01.2020 Please fill the below details incase the appeal is related to “Disputed tax” and pending with “DRP” against draft assessment order filed by “Assessee”
Appeal reference number Please enter the “Appeal Reference Number” for the appeal related to “Disputed tax” and pending with “DRP” filed by “Assessee”. Please ensure that the same should match with the “Appeal Reference Number” entered in Part B.
 

A.

Total income as per draft order against which objections filed or to be filed Please enter the total income as per draft order against which objection filed or to be filed
B(i) Disputed income out of A – relating to issues, which have been decided in favor of Assessee in his case for any assessment year by ITAT (and such order has not been subsequently reversed by the High Court) or High Court (and such order has not been subsequently reversed by the Supreme Court) Please enter the disputed income which have been decided in favor of Assessee in his case for any financial year by ITAT (and such order has not been subsequently reversed by the High Court) or High Court (and such order has not been subsequently reversed by the Supreme Court)
B(ii) Disputed income out of A – relating to issues other than B(i) Please enter the disputed tax amount related to other than amount mentioned in B(i).
C Disputed tax in relation to disputed income at B(i) Please enter the disputed tax on disputed income at B(i).
D Disputed tax in relation to disputed income at B(ii) Please enter the disputed tax on disputed income at B(ii).
E Total disputed tax (C+D) This field shall be auto populated as C+D and non- editable.
F Interest charged on disputed tax Please enter the Interest charged on disputed tax
G Penalty levied on disputed tax Please enter the Penalty levied on disputed tax
H Tax arrears (E+F+G) This field shall be auto populated as E+F+G and non-editable.
X Amount payable under DTVSV on or before 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.5*C + D If dispute is not related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.5*C + D
If search case 0.625*C +1.25*D If dispute is related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.625*C +1.25* D
Y Amount payable under DTVSV after 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.55*C + 1.1*D If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.55*C +1.1*D
If search case 0.675*C +1.35*D If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.55*C +1.1*D
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 Please fill the below details in case the appeal is related to direction issued by DRP and Assessing Officer has not passed the order related to the disputed tax.
Appeal reference number Please enter the “Appeal Reference Number” for the appeal related to direction issued by DRP and Assessing Officer has not passed the order related to the disputed tax. Please ensure that the same should match with the “Appeal Reference Number” entered in Part B.
A. Total income as per directions of DRP Please enter the total income as per direction issued by DRP against which objection filed or to be filed
B(i) Disputed income out of A – relating to issues, which have been decided in favor of Assessee in his case for any assessment year by ITAT (and such order has not been subsequently reversed by the High Court) or High Court (and such order has not been subsequently reversed by the Supreme Court) Please enter the disputed income which have been decided in favor of Assessee in his case for any financial year by ITAT (and such order has not been subsequently reversed by the High Court) or High Court (and such order has not been subsequently reversed by the Supreme Court)
B(ii) Disputed income out of A –relating to issues other than B(i) Please enter the disputed tax amount related to other than amount mentioned in B(i).
C Disputed tax in relation to disputed income at B(i) Please enter the disputed tax on disputed income at B(i).
D Disputed tax in relation to disputed income at B(ii) Please enter the disputed tax on disputed income at B(ii).
E Total disputed tax (C+D) This field shall be auto populated as C+D and non- editable.
F Interest charged on disputed tax Please enter the Interest charged on disputed tax
G Penalty levied on disputed tax Please enter the Penalty levied on disputed tax
H Tax arrears (E+F+G) This field shall be auto populated as E+F+G and non-editable.
X Amount payable under DTVSV on or before 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.5*C + D If dispute is not related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.5*C + D
If search case 0.625*C +1.25*D If dispute is related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.625*C +1.25* D
Y Amount payable under DTVSV after 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.55*C + 1.1*D If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.55*C +1.1*D
If search case 0.675*C +1.35*D If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.55*C +1.1*D
Schedule IV. To be filled in case appeal of Assessee is pending before ITAT as on 31.01.2020 or the time for filing appeal by the Assessee before ITAT has not expired as on 31.01.2020 Please fill the below details in case the appeal is related to “Disputed tax” and pending with “ITAT” filed by “Assessee/Both”
Appeal reference number Please enter the “Appeal Reference Number” for the appeal related to “Disputed tax” and pending with “ITAT” filed by “Assessee/Both”. Please ensure that the same should match with the “Appeal Reference Number” entered in Part B.
 

A.

Total income as per order against which appeal filed or to be filed Please enter the total income as per order against which appeal filed or to be filed
B(i) Disputed income out of A – relating to issues, which have been decided in favor of Assessee in his case for any assessment year by High Court (and such order has not been subsequently reversed by the Supreme Court) Please enter the disputed income which have been decided in favor of Assessee in his case for any assessment year by High Court (and such order has not been subsequently reversed by the Supreme Court)
B(ii) Disputed income out of A – relating to issues other than B(i) Please enter the disputed tax amount related to other than amount mentioned in B(i).
C Disputed tax in relation to disputed income at B(i) Please enter the disputed tax on disputed income at B(i).
D Disputed tax in relation to disputed income at B(ii) Please enter the disputed tax on disputed income at B(ii).
E Total disputed tax (C+D) This field shall be auto populated as C+D and non- editable.
F Interest charged on disputed tax Please enter the Interest charged on disputed tax
G Penalty levied on disputed tax Please enter the Penalty levied on disputed tax
H Tax arrears (E+F+G) This field shall be auto populated as E+F+G and non-editable.
X Amount payable under DTVSV on or before 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.5*C + D If dispute is not related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.5*C + D
If search case 0.625*C+1.25*D If dispute is related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.625*C +1.25* D
Y Amount payable under DTVSV after 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.55*C + 1.1*D If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.55*C +1.1*D
If search case 0.675*C +1.35*D If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.675*C +1.35*D
Schedule V. To be filled in case appeal of Department 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. Please fill the below details in case the appeal is related to “Disputed tax” and pending with “ITAT” filed by “Department/Both”
Appeal reference number Please enter the “Appeal Reference Number” for the appeal related to “Disputed tax” and pending with “ITAT” filed by “Department/Both”. Please ensure that the same should match with the “Appeal Reference Number” entered in Part B.
 

A.

Total income as per order against which appeal filed or to be filed Please enter the total income as per order against which appeal filed or to be filed
B. Disputed income out of A Please enter the Disputed income.
C Disputed tax in relation to disputed income at B Please enter the disputed Tax.
D Interest charged on disputed tax Please enter the Interest charged on disputed tax
E Penalty levied on disputed tax Please enter the Penalty levied on disputed tax
F Tax arrears (C+D+E) This field shall be auto populated as C+D+E and non-editable.
X Amount payable under DTVSV on or before 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.5*C If dispute is not related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.5*C
If search case 0.625*C If dispute is related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.625*C
Y Amount payable under DTVSV after 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.55*C If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.55*C
If search case 0.675*C If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.675*C
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 or writ by the Assessee before High Court has not expired as on 31.01.2020 Please fill the below details in case the appeal/writ is related to “Disputed tax” and pending with “High Court” filed by “Assessee/Both”.
 

Appeal reference number

Please enter the “Appeal Reference Number” for the appeal related to “Disputed tax” and pending with “High court” filed by “Assessee/Both”. Please ensure that the same should match with the “Appeal Reference Number” entered in Part B.
 

A.

Total income as per order

against which appeal or writ filed or appeal to be filed

Please enter the total income as per order against which appeal filed or to be filed
B. Disputed income out of A Please enter the Disputed income out of A
C Disputed tax in relation to disputed income at B Please enter the disputed Tax.
D Interest charged on disputed tax Please enter the Interest charged on disputed tax
E Penalty levied on disputed tax Please enter the Penalty levied on disputed tax
F Tax arrears (C+D+E) This field shall be auto populated as C+D+E and non-editable.
X Amount payable under DTVSV on or before 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case C If dispute is not related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than C
If search case 1.25*C If dispute is related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 1.25*C
Y Amount payable under DTVSV after 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 1.1*C If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 1.1*C
If search case 1.35*C If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 1.35*C
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 or writ by the department in HC has not expired on 31.01.2020. Please fill the below details in case the appeal/writ is related to “Disputed tax” and pending with “High Court” filed by “Department/Both”.
Appeal reference number Please enter the “Appeal Reference Number” for the appeal related to “Disputed tax” and pending with “High court” filed by “Department/Both”. Please ensure that the same should match with the “Appeal Reference Number” entered in Part B.
 

A.

Total income as per order against which appeal or writ filed or appeal to be filed Please enter the total income as per order against which appeal filed or to be filed
B. Disputed income out of A Please enter the Disputed income.
C Disputed tax in relation to disputed income at B Please enter the disputed Tax in relation to disputed income at B
D Interest charged on disputed tax Please enter the Interest charged on disputed tax
E Penalty levied on disputed tax Please enter the Penalty levied on disputed tax
F Tax arrears (C+D+E) This field shall be auto populated as C+D+E and non-editable.
X Amount payable under DTVSV on or before 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.5*C If dispute is not related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.5*C
If search case 0.625*C If dispute is related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.625*C
Y Amount payable under DTVSV after 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.55*C If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.55*C
If search case 0.675*C If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.675*C
Schedule VIII. To be filled in case appeal or writ or SLP of Assessee is pending before Supreme Court as on 31.01.2020 or the time for filing appeal or writ or SLP by the Assessee before Supreme Court has not expired as on 31.01.2020 Please fill the below details in case the appeal/writ is related to “Disputed tax” and pending with “Supreme Court” filed by “Assessee/Both”.
 

Appeal reference number

Please enter the “Appeal Reference Number” for the appeal related to “Disputed tax” and pending with “Supreme Court” filed by “Assessee/Both”. Please ensure that the same should match with the “Appeal Reference Number” entered in Part B.
 

A.

Total income as per order against which appeal or writ or SLP filed or appeal or SLP to be filed Please enter the total income as per order against which appeal/writ/SLP filed or to be filed
B. Disputed income out of A Please enter the Disputed income out of A
C Disputed tax in relation to disputed income at B Please enter the disputed Tax in relation to disputed income at B
D Interest charged on disputed tax Please enter the Interest charged on disputed tax
E Penalty levied on disputed tax Please enter the Penalty levied on disputed tax
F Tax arrears (C+D+E) This field shall be auto populated as C+D+E and non-editable.
X Amount payable under DTVSV on or before 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case C If dispute is not related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than C
If search case 1.25*C If dispute is related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 1.25*C
Y Amount payable under DTVSV after 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 1.1*C If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 1.1*C
If search case 1.35*C If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 1.35*C
Schedule IX. To be filled in case appeal or writ or SLP of Department is pending before Supreme Court as on 31.01.2020 or the time to file appeal or writ or SLP by the department in SC has not expired on 31.01.2020. Please fill the below details in case the appeal/writ is related to “Disputed tax” and pending with “Supreme Court” filed by “Department/Both”.
Appeal reference number Please enter the “Appeal Reference Number” for the appeal related to “Disputed tax” and pending with “Supreme court” filed by “Department/Both”. Please ensure that the same should match with the “Appeal Reference Number” entered in Part B.
 

A.

Total income as per order against which appeal or writ or SLP filed or appeal or SLP to be filed Please enter the total income as per order against which appeal/writ/SLP filed or to be filed
B. Disputed income out of A Please enter the Disputed income out of A
C Disputed tax in relation to disputed income at B Please enter the disputed Tax in relation to disputed income at B
D Interest charged on disputed tax Please enter the Interest charged on disputed tax
E Penalty levied on disputed tax Please enter the Penalty levied on disputed tax
F Tax arrears (C+D+E) This field shall be auto populated as C+D+E and non-editable.
X Amount payable under DTVSV on or before 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.5*C If dispute is not related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.5*C
If search case 0.625*C If dispute is related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.625*C
Y Amount payable under DTVSV after 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.55*C If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.55*C
If search case 0.675*C If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.675*C
Schedule X. To be filled in case revision application of Assessee u/s 264 is pending before PCIT/CIT as on 31.01.2020 Please fill the below details in case the revision is related to “Disputed tax” and pending with “PCIT/CIT” filed by “Assessee”.
Appeal reference number Please enter the “Appeal Reference Number” for the appeal related to “Disputed tax” and pending with “PCIT/CIT” filed by “Assessee”. Please ensure that the same should match with the “Appeal Reference Number” entered in Part B.
 

A.

Total income as per order against which revision application filed Please enter the total income as per issued order against which appeal filed or to be filed
B Disputed income out of A Please enter the disputed income out of A.
C Disputed tax in relation to disputed income at B Please enter the disputed tax on disputed income at B.
D Interest charged on disputed tax Please enter the Interest charged on disputed tax
E Penalty levied on disputed tax Please enter the Penalty levied on disputed tax
F Tax arrears (C+D+E) This field shall be auto populated as C+D+E and non-editable.
X Amount payable under DTVSV on or before 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case C If dispute is not related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than C
If search case 1.25*C If dispute is related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 1.25*C
Y Amount payable under DTVSV after 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 1.1*C If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 1.1*C
If search case 1.35*C If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 1.35*C
Schedule XI. To be filled in case arbitration or conciliation or mediation of Assessee is pending as on 31.01.2020 Please fill the below details in case the appeal is related to “Disputed tax” pending before arbitration or conciliation or mediation which is filed by “Assessee”.
 

Appeal reference number

Please enter the “Appeal Reference Number” for the appeal is pending before arbitration or conciliation or mediation which is filed by “Assessee”. Please ensure that the same should match with the “Appeal Reference Number” entered in Part B.
A Total income as per order against which arbitration or Please enter the total income as per issued order against which appeal filed or to be filed
conciliation or mediation has been filed
 

B

Disputed income out of A Please enter the disputed income out of Total income as per order against which arbitration or conciliation or mediation has been filed.
C Disputed tax in relation to disputed income at B Please enter the disputed tax amount in relation to disputed income at B.
D Interest charged on disputed tax Please enter the Interest charged on disputed tax
E Penalty levied on disputed tax Please enter the Penalty levied on disputed tax
F Tax arrears (C+D+E) This field shall be auto populated as E+F+G and non-editable.
Amount payable under DTVSV on or before 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case C If dispute is not related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than C
If search case 1.25*C If dispute is related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 1.25*C
Amount payable under DTVSV after 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 1.1*C If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 1.1*C
If search case 1.35*C If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 1.35*C

FIELD WISE INSTRUCTIONS FOR FILLING ANNEXURE B

Note: If appellant is having more than one appeal pending with same combination for selected FY, please click on add row and please fill the details accordingly.

Sl.no. in Form Field Instructions
B. Schedules applicable where declaration relates to disputed TDS/TCS (Applicable for TAN): Incase of TDS/ TCS appeals, this schedule need to be filled. Please ensure to fill the details regarding each appeal in different tables by using add row.
Schedule I. To be filled in case appeal of Assessee is pending before CIT(A) as on 31.01.2020 or the time for filing appeal by the Assessee before CIT(A) has not expired as on 31.01.2020 Please fill the below details incase the appeal is related to “Disputed tax” and pending with “CIT(A)” filed by “Assessee”
Appeal reference number Please enter the “Appeal Reference Number” for the appeal related to “Disputed tax” and pending with “CIT(A)” filed by “Assessee”. Please ensure that the same should match with the “Appeal Reference Number” entered in Part B.
 

A.

Amount of TDS / TCS disputed in appeal or in appeal to be filed- This field shall be auto populated as A(i)+A(ii) and non-editable.
A(i) relating to issues, which have been decided in favour of Assessee in his case for any financial year by ITAT (and such order has not been subsequently reversed by the High Court) or High Court (and such order has not been subsequently reversed by the Supreme Court) Please enter the amount of TDS/ TCS which have been decided in favour of Assessee in his case for any financial year by ITAT (and such order has not been subsequently reversed by the High Court) or High Court (and such order has not been subsequently reversed by the Supreme Court)
A(ii) relating to issues other than A(i) Please enter the amount of TDS/ TCS related to other than amount mentioned in A(i).
B Tax effect of enhancement*, if any, by CIT(A) Please enter the TDS/ TCS effect of enhancement, if any, by CIT(A)
C Interest charged on disputed TDS / TCS Please enter the Interest charged on disputed TDS / TCS
D Penalty levied on disputed TDS / TCS Please enter the Penalty levied on disputed TDS / TCS
E TDS / TCS arrears (A+B+C+D) This field shall be auto populated as A+B+C+D and non-editable.
X Amount payable under DTVSV on or before 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.5*A(i) + A(ii) + B If dispute is not related to search case then please enter TDS / TCS payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.5*A(i) + A(ii) + B
If search case 0.625*A(i) +1.25*A(ii) + 1.25*B If dispute is related to search case then please enter TDS / TCS payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.625*A(i) +1.25*A(ii) + 1.25*B.
Y Amount payable under DTVSV after 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.55*A(i) + 1.1*A(ii) + 1.1*B If dispute is not related to search case then please enter TDS / TCS payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.55*A(i) + 1.1*A(ii) + 1.1*B
If search case 0.675*A(i) +1.35*A(ii) + 1.35*B If dispute is not related to search case then please enter TDS / TCS payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.675*A(i) +1.35*A(ii) + 1.35*B
Add Row If user is having more than one appeal pending with same combination for that FY, please click on add row and enter the details properly.
Schedule II. To be filled in case appeal of Assessee is pending before ITAT as on 31.01.2020 or the time for filing appeal by the Assessee before ITAT has not expired as on 31.01.2020 Please fill the below details incase the appeal is related to “Disputed tax” and pending with “ITAT” filed by Assessee/Both
Appeal reference number Please enter the “Appeal Reference Number” for the appeal related to “Disputed tax” and pending with “ITAT” filed by Assessee/Both. Please ensure that the same should match with the “Appeal Reference Number” entered in Part B.
 

A.

Amount of TDS / TCS disputed in appeal or in appeal to be filed- This field shall be auto populated as A(i)+A(ii) and non-editable.
A(i) relating to issues, which have been decided in favour of Assessee in his case for any financial year by High Court (and such order has not been subsequently reversed by the Supreme Court) Please enter the amount of TDS/ TCS which have been decided in favour of Assessee in his case for any financial year by High Court (and such order has not been subsequently reversed by the Supreme Court)
A(ii) relating to issues other than A(i) Please enter the amount of TDS/ TCS related to other than amount mentioned in A(i).
B Interest charged on disputed TDS / TCS Please enter the Interest charged on disputed TDS / TCS
C Penalty levied on disputed TDS / TCS Please enter the Penalty levied on disputed TDS / TCS
D TDS / TCS arrears (A+B+C) This field shall be auto populated as A+B+C and non-editable.
X Amount payable under DTVSV on or before 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.5*A(i) + A(ii) If dispute is not related to search case then please enter TDS / TCS payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.5*A(i) + A(ii)
If search case 0.625*A(i) +1.25*A(ii) If dispute is related to search case then please enter TDS / TCS payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.625*A(i) +1.25*A(ii)
Y Amount payable under DTVSV after 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.55*A(i) + 1.1*A(ii) If dispute is not related to search case then please enter TDS / TCS payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.55*A(i) + 1.1*A(ii)
If search case 0.675*A(i) +1.35*A(ii) If dispute is not related to search case then please enter TDS / TCS payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.675*A(i) +1.35*A(ii)
Add Row If user is having more than one appeal pending with same combination for that FY, please click on add row and enter the details properly.
Schedule III. To be filled in case appeal of Department 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. Please fill the below details incase the appeal is related to “Disputed tax” and pending with “ITAT” filed by “Department”
Appeal reference number Please enter the “Appeal Reference Number” for the appeal related to “Disputed tax” and pending with “ITAT” filed by “Department”. Please ensure that the same should match with the “Appeal Reference Number” entered in Part B.
Amount of TDS / TCS disputed in appeal or in appeal to be filed Header
A TDS/TCS default for which appeal is filed or to be filed Please enter the amount of TDS/ TCS default for which appeal is filed or to be filed
B Interest charged on disputed TDS / TCS Please enter the Interest charged on disputed TDS / TCS
C Penalty levied on disputed TDS / TCS Please enter the Penalty levied on disputed TDS / TCS
D TDS / TCS arrears (A+B+C) This field shall be auto populated as A+B+C and non-editable.
X Amount payable under DTVSV on or before 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.5*A If dispute is not related to search case then please enter TDS / TCS payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.5*A
If search case 0.625*A If dispute is related to search case then please enter TDS / TCS payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.625*A
Y Amount payable under DTVSV after 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.55*A If dispute is not related to search case then please enter TDS / TCS payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.55*A
If search case 0.675*A If dispute is not related to search case then please enter TDS / TCS payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.675*A
Add Row If user is having more than one appeal pending with same combination for that FY, please click on add row and enter the details properly.
Schedule IV. 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 or writ by the Assessee before High Court has not expired as on 31.01.2020 Please fill the below details incase the appeal is related to “Disputed tax” and pending with “High court” filed by “Assessee”
Appeal reference number Please enter the “Appeal Reference Number” for the appeal related to “Disputed tax” and pending with “High Court” filed by “Assessee”. Please ensure that the same should match with the “Appeal Reference Number” entered in Part B.
Amount of TDS / TCS disputed in appeal or in appeal to be filed Header
A TDS/TCS default for which writ or appeal is filed or to be filed Please enter the amount of TDS/ TCS default for which writ or appeal is filed or to be filed
B Interest charged on disputed TDS / TCS Please enter the Interest charged on disputed TDS / TCS
C Penalty levied on disputed TDS / TCS Please enter the Penalty levied on disputed TDS / TCS
D TDS / TCS arrears (A+B+C) This field shall be auto populated as A+B+C and non-editable.
X Amount payable under DTVSV on or before 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case A If dispute is not related to search case then please enter TDS / TCS payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than amount at field A
If search case 1.25*A If dispute is related to search case then please enter TDS / TCS payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 1.25*value at field A
Y Amount payable under DTVSV after 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 1.1*A If dispute is not related to search case then please enter TDS / TCS payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 1.1*A
If search case 1.35*A If dispute is not related to search case then please enter TDS / TCS payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 1.35*A
Add Row If user is having more than one appeal pending with same combination for that FY, please click on add row and enter the details properly.
Schedule V. 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 or writ by the department in HC has not expired on 31.01.2020. Please fill the below details incase the appeal is related to “Disputed tax” and pending with “High Court” filed by “Department”
Appeal reference number Please enter the “Appeal Reference Number” for the appeal related to “Disputed tax” and pending with “High Court” filed by “Department”. Please ensure that the same should match with the “Appeal Reference Number” entered in Part B.
Amount of TDS / TCS disputed in appeal or in appeal to be filed Header
A TDS/TCS default for which writ or appeal is filed or to be filed Please enter the amount of TDS/ TCS default for which writ or appeal is filed or to be filed
B Interest charged on disputed TDS / TCS Please enter the Interest charged on disputed TDS / TCS
C Penalty levied on disputed TDS / TCS Please enter the Penalty levied on disputed TDS / TCS
D TDS / TCS arrears (A+B+C) This field shall be auto populated as A+B+C and non-editable.
X Amount payable under DTVSV on or before 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.5*A If dispute is not related to search case then please enter TDS / TCS payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.5* amount at field A
If search case 0.625*A If dispute is related to search case then please enter TDS / TCS payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.625*value at field A
Y Amount payable under DTVSV after 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.55*A If dispute is not related to search case then please enter TDS / TCS payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.55*A
If search case 0.675*A If dispute is not related to search case then please enter TDS / TCS payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.675*A
Add Row If user is having more than one appeal pending with same combination for that FY, please click on add row and enter the details properly.
Schedule VI. To be filled in case appeal or writ or SLP of Assessee is pending before Supreme Court as on 31.01.2020 or the time for filing appeal or writ or SLP by the Assessee before Supreme Court has not expired as on 31.01.2020 Please fill the below details incase the appeal is related to “Disputed tax” and pending with “Supreme Court” filed by Assessee / Both
Appeal reference number Please enter the “Appeal Reference Number” for the appeal related to “Disputed tax” and pending with Supreme Court” filed by “Assessee” / Both. Please ensure that the same should match with the “Appeal Reference Number” entered in Part B.
Amount of TDS / TCS disputed in appeal or in appeal to be filed Header
 

A

TDS/TCS default for which writ or appeal or SLP is filed or appeal / SLP to be filed Please enter the amount of TDS/ TCS default for which writ or appeal is filed or to be filed
B Interest charged on disputed TDS / TCS Please enter the Interest charged on disputed TDS / TCS
C Penalty levied on disputed TDS / TCS Please enter the Penalty levied on disputed TDS / TCS
D TDS / TCS arrears (A+B+C) This field shall be auto populated as A+B+C and non-editable.
X Amount payable under DTVSV on or before 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case A If dispute is not related to search case then please enter TDS / TCS payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than amount at field A
If search case 1.25*A If dispute is related to search case then please enter TDS / TCS payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 1.25*value at field A
Y Amount payable under DTVSV after 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 1.1*A If dispute is not related to search case then please enter TDS / TCS payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 1.1*A
If search case 1.35*A If dispute is not related to search case then please enter TDS / TCS payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 1.35*A
Add Row If user is having more than one appeal pending with same combination for that FY, please click on add row and enter the details properly.
Schedule VII. To be filled in case appeal or writ or SLP of Department is pending before Supreme Court as on 31.01.2020 or the time to file appeal or writ or SLP by the department in SC has not expired on 31.01.2020. Please fill the below details incase the appeal is related to “Disputed tax” and pending with Supreme Court” filed by “Department” / Both
Appeal reference number Please enter the “Appeal Reference Number” for the appeal related to “Disputed tax” and pending with “Supreme Court” filed by “Department” / Both.

Please ensure that the same should match with the “Appeal Reference Number” entered in Part B.

Amount of TDS / TCS disputed in appeal or in appeal to be filed Header
 

A

TDS/TCS default for which writ or appeal or SLP is filed or appeal / SLP to be filed Please enter the amount of TDS/ TCS default for which writ or appeal is filed or to be filed
B Interest charged on disputed TDS / TCS Please enter the Interest charged on disputed TDS / TCS
C Penalty levied on disputed TDS / TCS Please enter the Penalty levied on disputed TDS / TCS
D TDS / TCS arrears (A+B+C) This field shall be auto populated as A+B+C and non-editable.
X Amount payable under DTVSV on or before 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.5*A If dispute is not related to search case then please enter TDS / TCS payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.5* amount at field A
If search case 0.625*A If dispute is related to search case then please enter TDS / TCS payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 0.625*value at field A
Y Amount payable under DTVSV after 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 0.55*A If dispute is not related to search case then please enter TDS / TCS payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.55*A
If search case 0.675*A If dispute is not related to search case then please enter TDS / TCS payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 0.675*A
Add Row If user is having more than one appeal pending with same combination for that FY, please click on add row and enter the details properly.
Schedule VIII. To be filled in case revision application of Assessee u/s 264 is pending before PCIT/CIT as on 31.01.2020 Please fill the below details incase ‘revision’ application of Assessee u/s 264 is pending before ‘PCIT/CIT’
Appeal reference number Please enter the “Appeal Reference Number” and please ensure that the same should match with the “Appeal Reference Number” entered in Part B.
Amount of TDS / TCS disputed in revision application filed Header
A TDS/TCS default for which revision application filed Please enter the TDS/TCS default for which revision application filed.
B Interest charged on disputed TDS / TCS Please enter the Interest charged on disputed TDS / TCS
C Penalty levied on disputed TDS / TCS Please enter the Penalty levied on disputed TDS / TCS
D TDS / TCS arrears (A+B+C) This field shall be auto populated as A+B+C and non-editable.
X Amount payable under DTVSV on or before 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case A If dispute is not related to search case then please enter TDS / TCS payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than A
If search case 1.25*A If dispute is related to search case then please enter TDS / TCS payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 1.25*A
Y Amount payable under DTVSV after 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 1.1*A If dispute is not related to search case then please enter TDS / TCS payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 1.1*A
If search case 1.35*A If dispute is not related to search case then please enter TDS / TCS payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 1.35*A
Add Row If user is having more than one appeal pending with same combination for that FY, please click on add row and enter the details properly.
Schedule IX. To be filled in case arbitration or conciliation or mediation of Assessee is pending as on 31.01.2020 Please fill the below details in case the appeal is related to “Disputed tax” pending before arbitration or conciliation or mediation which is filed by “Assessee”.
Appeal reference number Please enter the “Appeal Reference Number” for the appeal is pending before arbitration or conciliation or mediation which is filed by “Assessee”. Please ensure that the same should match with the “Appeal Reference Number” entered in Part B.
Amount of TDS / TCS disputed in appeal or in appeal to be filed Header
A TDS/TCS default for which arbitration or conciliation or mediation has been filed Please enter the TDS/TCS default for which arbitration or conciliation or mediation has been filed
B Interest charged on disputed TDS / TCS Please enter the Interest charged on disputed TDS / TCS
C Penalty levied on disputed TDS / TCS Please enter the Penalty levied on disputed TDS / TCS
D TDS / TCS arrears (A+B+C) This field shall be auto populated as A+B+C and non-editable.
X Amount payable under DTVSV on or before 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case C If dispute is not related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than C
If search case 1.25*C If dispute is related to search case then please enter tax payable under DTVSV on or before 31.03.2020 and also ensure that this amount should not be less than 1.25*C
Y Amount payable under DTVSV after 31.03.2020 This field shall be auto populated as sum of below fields and non editable.
If non search case 1.1*C If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 1.1*C
If search case 1.35*C If dispute is not related to search case then please enter tax payable under DTVSV after 31.03.2020 and also ensure that this amount should not be less than 1.35*C
Add Row If user is having more than one appeal pending with same combination for that FY, please click on add row and enter the details properly.

FIELD WISE INSTRUCTIONS FOR FILLING ANNEXURE C

Note : If appellant is having more than one appeal pending with same combination for that AY, please click on add row and enter the details accordingly.

Sl. no. in Form Field Instructions
C. Schedule applicable where declaration relates to disputed penalty, interest or fee only (Applicable for PAN & TAN) Incase of PAN / TAN appeal is related to “Disputed Penalty” or “Disputed Interest” or “Disputed Fee”, this schedule need to be filled. Please ensure to fill the details regarding each appeal in different tables by using add row.
Schedule I. To be filled in case appeal of Assessee is pending before CIT(A) as on 31.01.2020 or the time for filing appeal before CIT(A) has not expired as on 31.01.2020 Please fill the below details incase the appeal is related to “Disputed Penalty” or “Disputed Interest” or “Disputed Fee” and pending with “CIT(A)” filed by “Assessee”.

If appeal is pending for all “Disputed Penalty”, “Disputed Interest” & “Disputed Fee”, then click on “Add row” and enter details separately against each appeal reference number.

Appeal reference number Please enter the “Appeal Reference Number” for the appeal pending with “CIT(A)” filed by “Assessee” with respect to “Disputed Penalty” or “Disputed Interest” or “Disputed Fee”.

Please ensure that the same should match with the “Appeal Reference Number” entered in Part B for the same combination.

A Total amount of penalty / interest / fees per order against which appeal filed or to be filed Please enter the total amount of penalty / interest / fees as per order against which appeal filed or to be filed
B Disputed amount of penalty / interest / fee out of A This field shall be auto populated as B(i)+B(ii) and non-editable.
B(i) 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 subsequently reversed by the High Court) or High Court (and such order has not been subsequently reversed by the Supreme Court) Please enter the amount of disputed penalty / interest / fee    which have been decided in favour of Assessee in his case for any financial year by ITAT (and such order has not been subsequently reversed by the High Court) or High Court (and such order has not been subsequently reversed by the Supreme Court)
B(ii) relating to issues other than B(i) Please enter the amount of disputed penalty / interest / fee related to other than amount mentioned in B(i).
C Penalty or interest or fee proposed to be enhanced by CIT(A) Please enter the amount of Penalty or interest or fee proposed to be enhanced by CIT(A)
D Tax arrears (B(i)+B(ii)+C) This field shall be auto populated as B(i)+B(ii)+C and non-editable.
X Amount payable under DTVSV on or before 31.03.2020 = 0.125*B(i) + 0.25B(ii) + 0.25*C This field shall be auto populated as 0.125*B(i) + 0.25B(ii) + 0.25*C and non-editable.
Y Amount payable under DTVSV after 31.03.2020 = 0.15*B(i) + 0.3*B(ii) + 0.3*C This field shall be auto populated as 0.15*B(i) + 0.3*B(ii) + 0.3*C and non-editable.
Add Row If user is having more than one appeal pending with same combination for that AY/FY, please click on add row and enter the details properly.
Schedule II. To be filled in case appeal of Assessee is pending before ITAT as on 31.01.2020 or the time for filing appeal by the Assessee before ITAT has not expired as on 31.01.2020 Please fill the below details incase the appeal is related to “Disputed Penalty” or “Disputed Interest” or “Disputed Fee” and pending with “ITAT” filed by “Assessee” or “both”.

If appeal is pending for all “Disputed Penalty”, “Disputed Interest” & “Disputed Fee”, then click on “Add row” and enter details separately against each appeal reference number.

Appeal reference number Please enter the “Appeal Reference Number” for the appeal pending with “ITAT” filed by “Assessee/ Both” with respect to “Disputed Penalty” or “Disputed Interest” or “Disputed Fee”.

Please ensure that the same should match with the “Appeal Reference Number” entered in Part B for the same combination.

A Total amount of penalty / interest / fee as per order against which appeal has been filed or to be filed Please enter the total amount of penalty / interest / fees as per order against which appeal filed or to be filed
B Disputed penalty / interest / fee due to appeal by Assessee – This field shall be auto populated as B(i)+B(ii) and non-editable.
B(i) relating to issues, which have been decided in favour of Assessee in his case for any assessment year by High Court (and such order has not been subsequently reversed by the Supreme Court) Please enter the amount of disputed penalty / interest / fee    which have been decided in favour of Assessee in his case for any assessment year by High Court (and such order has not been subsequently reversed by the Supreme Court)
B(ii) relating to issues other than B(i) Please enter the amount of disputed penalty / interest / fee related to other than amount mentioned in B(i).
C Tax arrears (B(i) + B(ii)) This field shall be auto populated as B(i)+B(ii) and non-editable.
X Amount payable under DTVSV on or before 31.03.2020 = 0.125*B(i) + 0.25*B(ii) This field shall be auto populated as 0.125*B(i) + 0.25*B(ii) and non-editable.
Y Amount payable under DTVSV after 31.03.2020 = 0.15*B(i) + 0.3*B(ii) This field shall be auto populated as 0.15*B(i) + 0.3*B(ii) and non-editable.
Add Row If user is having more than one appeal pending with same combination for that AY/FY, please click on add row and enter the details properly.
Schedule III. To 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 Please fill the below details incase the appeal is related to “Disputed Penalty” or “Disputed Interest” or “Disputed Fee” and pending with “ITAT” filed by “Department” or “both”.

If appeal is pending for all “Disputed Penalty”, “Disputed Interest” & “Disputed Fee”, then click on “Add row” and enter details separately against each appeal reference number.

Appeal reference number Please enter the “Appeal Reference Number” for the appeal pending with “ITAT” filed by Department / Both” with respect to “Disputed Penalty” or “Disputed Interest” or “Disputed Fee”.

Please ensure that the same should match with the “Appeal Reference Number” entered in Part B for the same combination.

A Total amount of penalty/interest/fee as per order against which appeal filed or to be filed Please enter the total amount of penalty / interest / fees as per order against which appeal filed or to be filed
B Disputed penalty / interest / fee relating to issues on which appeal has been filed or to be filed Please enter ‘Disputed penalty / interest / fee’ relating to issues on which appeal has been filed or to be filed
C Tax arrears (B) This field shall be auto populated as B and non- editable.
X Amount payable under DTVSV on or before 31.03.2020 = 0.125*B This field shall be auto populated as 0.125*B and non-editable.
Y Amount payable under DTVSV after 31.03.2020 = 0.15*B This field shall be auto populated as 0.15*B and non-editable.
Add Row If user is having more than one appeal pending with same combination for that AY/FY, please click on add row and enter the details properly.
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 or writ by the Assessee before High Court has not expired as on 31.01.2020 Please fill the below details incase the appeal is related to “Disputed Penalty” or “Disputed Interest” or “Disputed Fee” and pending with High court filed by “Assessee” or “both”.

If appeal is pending for all “Disputed Penalty”, “Disputed Interest” & “Disputed Fee”, then click on

“Add row” and enter details separately against each appeal reference number.

Appeal reference number Please enter the “Appeal Reference Number” for the appeal pending with High Court and filed by Assessee / Both” with respect to “Disputed Penalty” or “Disputed Interest” or “Disputed Fee”.

Please ensure that the same should match with the “Appeal Reference Number” entered in Part B for the same combination.

A Total amount of penalty / interest / fee as per order against which appeal or writ has been filed or to be filed Please enter the total amount of penalty / interest / fees as per order against which appeal or writ has been filed or to be filed
B Disputed penalty / interest / fee due to appeal by Assessee Please enter ‘Disputed penalty / interest / fee due to appeal by Assessee
C Tax arrears (B) This field shall be auto populated as B and non- editable.
X Amount payable under DTVSV on or before 31.03.2020 = 0.25*B This field shall be auto populated as 0.25*B and non-editable.
Y Amount payable under DTVSV after 31.03.2020 = 0.3*B This field shall be auto populated as 0.3*B and non- editable.
Add Row If user is having more than one appeal pending with same combination for that AY/FY, please click on add row and enter the details properly.
Schedule V. To be filled in case appeal or writ of Department is pending before High Court as on 31.01.2020 or the time for filing appeal or writ by the department before High Court has not expired as on 31.01.2020 Please fill the below details incase the appeal is related to “Disputed Penalty” or “Disputed Interest” or “Disputed Fee” and pending with High court filed by Department or “both”.

If appeal is pending for all “Disputed Penalty”, “Disputed Interest” & “Disputed Fee”, then click on “Add row” and enter details separately against each appeal reference number.

Appeal reference number Please enter the “Appeal Reference Number” for the appeal pending with High Court and filed by Department / Both” with respect to “Disputed Penalty” or “Disputed Interest” or “Disputed Fee”.

Please ensure that the same should match with the “Appeal Reference Number” entered in Part B for the same combination.

A Total amount of penalty / interest / fee as per order against which appeal or writ has been filed or to be filed Please enter the total amount of penalty / interest / fees as per order against which appeal or writ has been filed or to be filed
B Disputed penalty / interest / fee on issues raised in appeal Please enter ‘Disputed penalty / interest / fee due to appeal by Assessee
C Tax arrears (B) This field shall be auto populated as B and non- editable.
X Amount payable under DTVSV on or before 31.03.2020 = 0.125*B This field shall be auto populated as 0.125*B and non-editable.
Y Amount payable under DTVSV after 31.03.2020 = 0.15*B This field shall be auto populated as 0.15*B and non-editable.
Add Row If user is having more than one appeal pending with same combination for that AY/FY, please click on add row and enter the details properly.
Schedule VI. To be filled in case appeal or writ or SLP of Assessee is pending before Supreme Court as on 31.01.2020 or the time for filing appeal or writ or SLP by the Assessee before Supreme Court has not expired as on 31.01.2020 Please fill the below details incase the appeal is related to “Disputed Penalty” or “Disputed Interest” or “Disputed Fee” and pending with Supreme court filed by “Assessee” or “both”.

If appeal is pending for all “Disputed Penalty”, “Disputed Interest” & “Disputed Fee”, then click on “Add row” and enter details separately against each appeal reference number.

Appeal reference number Please enter the “Appeal Reference Number” for the appeal pending with Supreme Court and filed by Assessee / Both” with respect to “Disputed Penalty” or “Disputed Interest” or “Disputed Fee”.

Please ensure that the same should match with the “Appeal Reference Number” entered in Part B for the same combination.

A Total amount of penalty / interest / fee as per order against which appeal or writ or SLP has been filed or to be filed Please enter Total amount of penalty / interest / fee as per order against which appeal or writ or SLP has been filed or to be filed
B Disputed penalty / interest / fee due to appeal by Assessee Please enter Disputed penalty / interest / fee due to appeal by Assessee
C Tax arrears (B) This field shall be auto populated as B and non- editable.
X Amount payable under DTVSV on or before 31.03.2020 = 0.25*B This field shall be auto populated as 0.25*B and non-editable.
Y Amount payable under DTVSV after 31.03.2020 = 0.3*B This field shall be auto populated as 0.3*B and non- editable.
Add Row If user is having more than one appeal pending with same combination for that AY/FY, please click on add row and enter the details properly.
Schedule VII. To be filled in case appeal or writ or SLP of Department is pending before Supreme Court as on 31.01.2020 or time for filing appeal or writ or SLP by the department before Supreme Court has not expired as on 31.01.2020 Please fill the below details incase the appeal is related to “Disputed Penalty” or “Disputed Interest” or “Disputed Fee” and pending with Supreme court filed by Department or “both”.

If appeal is pending for all “Disputed Penalty”, “Disputed Interest” & “Disputed Fee”, then click on “Add row” and enter details separately against each appeal reference number.

 

 

Appeal reference number

Please enter the “Appeal Reference Number” for the appeal pending with Supreme Court and filed by Department / Both” with respect to “Disputed Penalty” or “Disputed Interest” or “Disputed Fee”.

Please ensure that the same should match with the “Appeal Reference Number” entered in Part B for the same combination.

A Total amount of penalty / interest / fee as per order against which appeal or writ or SLP has been filed or to be filed Please enter Total amount of penalty / interest / fee as per order against which appeal or writ or SLP has been filed or to be filed
B Disputed penalty / interest / fee on issues raised in appeal Please enter Disputed penalty / interest / fee on issues raised in appeal
C Tax arrears (B) This field shall be auto populated as B and non- editable.
X Amount payable under DTVSV on or before 31.03.2020 = 0.125*B This field shall be auto populated as 0.125*B and Non-editable.
Y Amount payable under DTVSV after 31.03.2020 = 0.15*B This field shall be auto populated as 0.15*B and Non-editable.
Add Row If appellant is having more than one appeal pending with same combination for that AY/FY, please click on add row and enter the details properly.
Schedule VIII. To be filled in case revision application of assessee u/s 264 is pending before PCIT/CIT as on 31.01.2020 Please fill the below details incase the appeal is related to “Disputed Penalty” or “Disputed Interest” or “Disputed Fee” and pending with CIT/PCIT filed by Assessee.

If appeal is pending for all “Disputed Penalty”, “Disputed Interest” & “Disputed Fee”, then click on

“Add row” and enter details separately against each appeal reference number.

Appeal reference number Please enter the “Appeal Reference Number” for the appeal pending with CIT/PCIT and filed by Assessee with respect to “Disputed Penalty” or “Disputed Interest” or “Disputed Fee”.

Please ensure that the same should match with the “Appeal Reference Number” entered in Part B for the same combination.

 

A

Total amount of penalty / interest / fee as per order against which revision application filed Please enter Total amount of penalty / interest / fee as per order against which revision application filed.
 

B

Disputed penalty / interest / fee on issues raised in revision application Please enter Disputed penalty / interest / fee on issues raised in appeal
 

C

Tax arrears (B) This field shall be auto populated as B and non- editable.
 

X

Amount payable under DTVSV on or before 31.03.2020 (0.25*B) This field shall be auto populated as 0.25*B and Non-editable.
 

Y

Amount payable under DTVSV after 31.03.2020 (0.3*B) This field shall be auto populated as 0.3*B and Non- editable.
Add Row If appellant is having more than one appeal pending with same combination for that AY/FY, please click on add row and enter the details properly.
Schedule IX. To be filled in case arbitration or conciliation or mediation of assessee is pending as on 31.01.2020 Please fill the below details incase the appeal is related to “Disputed Penalty” or “Disputed Interest” or “Disputed Fee” and pending with Arbitration/Conciliation/Mediation filed by assessee. If appeal is pending for all “Disputed Penalty”, “Disputed Interest” & “Disputed Fee”, then click on “Add row” and enter details separately against each appeal reference number.
Appeal reference number Please enter the “Appeal Reference Number” for the appeal pending with Department or “both”. and filed by assessee with respect to “Disputed Penalty” or “Disputed Interest” or “Disputed Fee”. Please ensure that the same should match with the “Appeal Reference Number” entered in Part B for the same combination.
 

A

Total amount of penalty / interest / fee as per order against which arbitration or conciliation or mediation has been filed Please enter Total amount of penalty / interest / fee as per order against arbitration or conciliation or mediation has been filed.
 

B

Disputed penalty / interest / fee on issues raised in arbitration or conciliation or mediation Please enter Disputed penalty / interest / fee on issues raised in appeal
 

C

Tax arrears (B) This field shall be auto populated as B and non- editable.
 

X

Amount payable under DTVSV on or before 31.03.2020 = 0.25*C This field shall be auto populated as 0.25*B and Non-editable.
 

Y

Amount payable under DTVSV after 31.03.2020 = 0.30*C This field shall be auto populated as 0.30*B and Non-editable.
Add Row If appellant is having more than one appeal pending with same combination for that AY/FY, please click on add row and enter the details properly.

FIELD WISE INSTRUCTIONS FOR FILLING ANNEXURE D

Sl.no. in

Form

Field Instructions
Schedule D : In case the appellant opt not to pay tax on addition reducing loss/depreciation  or increasing income under MAT then the relevant column of the following schedule is to be filled up Please fill this table if applicable.
Unabsorbed loss Column header
Unabsorbed depreciation Column header
MAT Credit Column header
The following fields shall be provided to the above column headings
 

A

Brought forward as claimed by assessee (A) Please enter brought forward of “Unabsorbed loss”, “Unabsorbed depreciation” and “MAT Credit” in respective column.
 

B

Carried forward as claimed by assessee (B) Please enter carried forward of “Unabsorbed loss”, “Unabsorbed depreciation” and “MAT Credit” in respective column.
 

C

Disputed income (C ) Please enter disputed income related to “Unabsorbed loss”, “Unabsorbed depreciation” and “MAT Credit” in respective column.
 

D

Brought forward as per order of income-tax authorities (D) Please enter brought forward of “Unabsorbed loss”, “Unabsorbed depreciation” and “MAT Credit” in respective column as per order of income tax authorities.
 

E

Carried forward as per order of income-tax authorities (E) Please enter carried forward of “Unabsorbed loss”, “Unabsorbed depreciation” and “MAT Credit” in respective column as per order of income-tax authorities.

FIELD WISE INSTRUCTIONS FOR FILLING VERIFICATION

Field Instructions
VERIFICATION
I ………………………….. This field will be auto populated and Non-editable.
son/daughter of Shri ……….solem nly declare that to the best of my knowledge and belief the information given in this declaration is correct and complete and is in accordance with the provisions of the Direct Tax Vivad se Vishwas Act, 2020. This field will be auto populated and Non-editable.
I further declare that I am making this declaration in my capacity as…………………….. Below dropdowns to be provided : Self Karta Managing Partner Designated Partner Partner Managing Director Director Trustee Executor Principal officer Representative Assessee Authorised Signatory
and that I am competent to make this declaration and verify it. I am holding permanent account number.……………………… This field will be auto populated and Non-editable.
Aadhaar number…………. (if allotted) Please enter the Aadhaar number, if allotted .
Place ………………. Please enter the place.
Date System date should be auto populated and non editable
Name and signature of the declarant Please submit the Form with DSC/ EVC as applicable.

—————

FIELD WISE INSTRUCTIONS FOR FILLING FORM 2

Field Instructions
I………………………………. This field will be auto populated and Non-editable.
Son/daughter of Shri……………………….. This field will be auto populated and Non-editable.
having PAN/TAN……………………………………… This field will be auto populated and Non-editable.
/Aadhaar number —————— This field shall be auto-populated and non-editable.
having decided to avail the benefit of the Direct Tax Vivad se Vishwas Act, 2020 do hereby voluntarily waive all my rights, whether direct or indirect, to seek or pursue any remedy or any claim in relation to the tax-arrear which may otherwise be available to me under any law for the time being in force, in equity, by statute or under any agreement entered into by India with any other country or territory outside India whether for protection of investment or otherwise. Static content
I………………………………. This field will be auto populated and Non-editable.
Son/daughter of Shri……………………….. This field will be auto populated and Non-editable.
designation………………………… Below dropdowns to be provided :

Karta

Managing Partner

Designated Partner

Partner

Managing Director

Director

Trustee Executor

Principal officer

Representative Assessee

Authorised Signatory

on behalf of ……………………………. This field will be auto populated and Non-editable.
having PAN/TAN This field will be auto populated and Non-editable.
/Aadhaar number This field will be auto populated and Non-editable.
being duly authorised and competent in this regard, the……………………………. This field will be auto populated and Non-editable.
having decided to avail the benefit of the Direct Tax Vivad se Vishwas Act, 2020 do hereby voluntarily waive all its rights, whether direct or indirect, to seek or pursue any remedy or any claim in relation to the tax-arrear which may otherwise be available to me under any law for the time being in force, in equity, by statute or under any agreement entered into by India with any other country or territory outside India whether for protection of investment or otherwise. Static content
The above undertaking is irrevocable.

I also confirm that I am aware of all the consequences of this undertaking.

Static content
Place………………. Please enter the place.
Date System date shall be auto populated and non- editable.
Signature Please submit the Form with DSC/ EVC as applicable.

More Under Income Tax

2 Comments

  1. JOSEPH T I says:

    an appeal has been filed disputing income and interest on such income.subsequently rectification order passed u/ s 154 for interest on such income. first appeal is sufficient to cover interest dispute .forms are not sufficient to provide such details

  2. jaikrishna says:

    As it stands now Appellants coming under S.2(1)(a)(ii) of DTVSV Act read with Rules 2(a) DTVSV Rules are unable to fill in Schedule A of the Form 1. This clearly goes against the provision of the Act.
    In part B under the head “Whether already filed?” If you select “No” and gives the date after 31.1.2020, Schedule A remains disable.

    Any solution?

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