In the case of an assessee, the prosecution has been instituted and is pending in court. Is assessee eligible for the Vivad se Vishwas scheme?


Prabhul Prabhul
Answered on March 20,2020

No, the assessee is not eligible for the Vivad se Vishwas scheme. However, where only notice for initiation of prosecution has been issued with reference to tax arrears, the taxpayer has a choice to compound the offense and opt for Vivad se Vishwas scheme.


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