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Whether credit for earlier taxes paid against disputed tax will be available against the payment to be made under Vivad se Vishwas scheme?

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Raj Raj
Answered on March 20,2020

The amount payable by the declarant under Vivad se Vishwas shall be determined by the DA under clause 5. Credit for taxes paid against the disputed tax before filing a declaration shall be available to the declarant. If in that example against disputed tax of INR 10,000 an amount of INR 8,000/- has already been paid, the appellant would be required to pay only the remaining INR 2,0001- by 31"' March 2020.

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