Notification - CBDT notified Rules containing 10 Rules & four Forms for Direct Tax Vivad Se Vishwas Scheme, 2024

CBDT notified following four  Forms for the purposes of the Direct Tax Vivad Se Vishwas Scheme, 2024: -

(i)         Form-1: Form for filing declaration and Undertaking by the declarant

(ii)        Form-2: Form for Certificate to be issued by Designated Authority

(iii)       Form-3: Form for Intimation of payment by the declarant

(iv)       Form-4: Order for Full and Final Settlement of tax arrears by Designated Authority  

Note:-

1.    Form-1 shall be filed separately for each dispute provided that where appellant and the income-tax authority, both have filed an appeal in respect of the same order, single Form-1 shall be filed in such a case.

 2    The intimation of payment is to be made in Form-3 and is to be furnished to the Designated Authority alongwith proof of withdrawal of appeal, objection, application, writ petition, special leave petition, or claim.

 3.    Forms 1 and 3 shall be furnished electronically by the declarant. These Forms will be made available on the e-filing portal of Income Tax Department i.e. www.incometax.gov.in.

 [Notification No. 104/2024 dated 20.09.2024]

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