Vivad Se Vishwas Scheme: Revised declaration cannot be filed after acceptance of declaration by Designated Authority

Value Added Futuristic Management Private Limited Vs Union of India (Jharkhand High Court)

There is no provision in Direct Tax Vivad Se Vishwas Scheme which further envisages filing of revised/fresh declaration after the declaration has been accepted by the Designated Authority. At this stage, it is relevant to mention here that as per the oral instructions of the Revenue counsel, the said Certificate issued under the scheme has not yet been withdrawn. In fact, CBDT Please become a Premium member. If you are already a Premium member, login here to access the full content.