Home |vivad se vishwas scheme | With respect to interest under section 234A, 234B or 234C, there is no appeal but the assessee has filed waiver application before the competent authority which is pending as on 31 Jan 2020. Will such cases be covered under Vivad se Vishwas?

With respect to interest under section 234A, 234B or 234C, there is no appeal but the assessee has filed waiver application before the competent authority which is pending as on 31 Jan 2020. Will such cases be covered under Vivad se Vishwas?

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Shekhar Shekhar
Answered on March 20,2020

No, such cases are not covered. Waiver applications are not appealed within the meaning of Vivad se Vishwas.

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