The Directorate of Income Tax (Systems), Bengaluru, under the Central Board of Direct Tax (CBDT), issued Notification No. 4 of 2024, outlining the procedure for filing declarations and undertakings in Form-1 under Rule 4 of The Direct Tax Vivad Se Vishwas Rules, 2024. Taxpayers filing declarations under the scheme must submit Form-1 electronically via the official e-Filing portal of the Income Tax Department. The form can be filed using a digital signature or an Electronic Verification Code (EVC), in accordance with section 140 of the Income Tax Act, 1961.
To file Form-1, taxpayers are required to log in to the e-Filing portal using their credentials, navigate to the relevant section for filing tax forms, and follow the specified procedure. The form includes various schedules that must be completed accurately with necessary validations. Once the form is completed, it can be submitted electronically, and an acknowledgment number is generated upon successful submission. The notification also provides detailed guidelines for viewing and downloading submitted forms. Submission of Form-1 through the e-Filing portal will be considered as compliance with the designated authority requirements under the Direct Tax Vivad Se Vishwas Scheme, 2024. The notification came into effect immediately on September 30, 2024.
DGIT(S)/e-Filing Notification/Form 1/DTVSVS/2024
Government of India
Ministry of Finance
Central Board of Direct Tax
Directorate of Income Tax (Systems), Bengaluru
Notification No. 4 of 2024-Income Tax | Dated: 30th September 2024
Subject- Procedure for making declaration and furnishing undertaking in Form-1 under Rule 4 of The Direct Tax Vivad Se Vishwas Rules, 2024.
In exercise of the powers conferred under Rule 8 of The Direct Tax Vivad Se Vishwas Rules, 2024, the Director General of Income Tax (Systems), Bengaluru, hereby lays down the following procedures:
2. Online filing of Form -1:
i. All the declarants filing declaration under sub-section (1) of section 91 of The Direct Tax Vivad Se Vishwas Scheme, 2024 are required to file the declaration and undertaking referred to in sub-section (4) of section 91, in Form-1, online on the e-Filing portal of the Department: https://www.incometax.gov.in.
ii. The declaration and undertaking shall be verified in accordance with section 140 of the Income-tax Act, 1961.
iii. Form-1 shall be furnished electronically under digital signature, if the return of income is required to be furnished under digital signature or, in other cases through electronic verification code.
iv. Please refer to DGIT Notification in F.No.1/23/CIT(OSD)/E-filing – Electronic Verification/ 2013-14 – Notification No. 2/2015 dt. 13th of July 2015 and F.No.1/23/CIT(OSD)/E-filing – Electronic Verification/ 2015-16 – Notification No. 1/2016 dt. 19th of January 2016, for details regarding Electronic Verification Code (EVC) for electronically filed Income Tax Return which will be applicable for the submission under this Notification.
3. Preparation and submission of Form -1:
i. Form-1 shall be available for data entry and preparation online to the declarant after login.
ii. The declarant is required to login into the e-Filing portal of the Department: https://www.incometax.gov.in using their valid Login credentials.
iii. A link for filing the Form-1 has been provided under the e-Filing Portal: https://www.incometax.gov.in -> Login -> e-File -> Income Tax Forms -> File Income Tax Forms -> Select “Persons not dependent on any source of Income (Source of Income not relevant)” -> Vivad Se Vishwas Scheme, 2024(Form 1 DTVSV 2024).
iv. Select Form-1 and Assessment Year (or Financial Year as applicable for Tax Deduction/Collection at Source related cases) and filing type (original/revised) from the drop-down Menu.
v. Form – 1 contains specific schedules and the declarants are required to fill the relevant schedules and tables under the schedules with validations for proper submission of the declaration.
vi. The Form can be submitted by clicking on “Submit” button.
vii. Digital Signature Certificate or Electronic Verification Code is mandatory to submit the Form.
viii. Acknowledgement number for submission of declaration shall be generated electronically.
4. Viewing Submitted Forms:
i. The submitted Form would be available for view and download by going to https://www.incometax.gov.in -> Login -> e-File -> Income Tax Forms -> View Filed Forms -> Select the applicable option.
5. Submission to designated Authority:
i. Online Submission of Form-1 in the manner prescribed herein would be treated as submission to the designated authority as prescribed under Clause (e) of Section 89 of the The Direct Tax Vivad Se Vishwas Scheme, 2024.
6. The Notification comes into effect immediately.
(GOPALAN GURUSAMY)
DGIT(Systems), Bengaluru.
Copy to: –
1. PPS to the Chairman and Members, CBDT, North Block, New Delhi.
2. All Pr. Chief Commissioners/Director Generals of Income Tax – with a request to circulate amongst all Officers in their regions/Charges.
3. JS(TPL)-I&II/Media Co-Ordinator and Official Spokesperson of CBDT.
4. DIT(IT)/DIT(Audit)/DIT(Vig.)/ADG(System)1,2,3,4,5/CIT(ITBA), CIT(CPC),Bengaluru, CIT(CPC-TDS), Ghaziabad.
5. ADG (PR. PP&OL) with a request for advertisement campaign for the Notification.
6. TPL and ITA Divisions of CBDT.
7. The Institute of Chartered Accountants of India, IP Estate, New Delhi.
8. Web Manager, “gov.in” for hosting on the website.
9. Database cell for uploading on irsofficersonline.gov.in and the DG System’s Corner.
10. ITBA publisher for uploading on ITBA Website.
(SARAVANAN B)
Commissioner of Income Tax (OSD) (HQ & Coord)
O/o Director General of Income tax(Systems)
Bengaluru
