Whether 234E and 234F appeals are covered under vivad se vishwas scheme?


Reshma Reshma
Answered on March 20,2020

If an appeal has been filed against imposition of fees under sections 234E or 234F of the Act, the appellant would be eligible to file declaration for a disputed fee and the amount payable under Vivad se Vishwas shall be 25% or 30% of the disputed fee, as the case may be. If the fee imposed under section 234E or 234F pertains to a year in which there is disputed tax, the settlement of disputed tax will not settle the disputed fee. If assessee wants to settle the disputed fee, he will need to settle it separately by paying 25% or 30% of the disputed fee, as the case may be.


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