Direct Tax Vivad Se Vishwas Scheme, 2024
Section - 90 - Amount payable by declarant
Amount payable by declarant.90. Subject to the provisions of this Scheme, where a declarant files under the provisions of this Scheme on or before the last date, a declaration to the designated authority in accordance with the provisions of section 91 in respect of tax arrear, then, notwithstanding anything contained in the Income-tax Act or any other law for the time being in force, the amount payable by the declarant under this Scheme shall be as mentioned in the Table below, namely:-TABLE
| Sl. No. | Nature of tax arrear. | Amount payable under this Scheme on or before the 31st day of December, 2024. | Amount payable under this Scheme on or after the 1st day of January, 2025 but on or before the last date. | ||
| (1) | (2) | (3) | (4) | ||
| (a) | Where the tax arrear is the aggregate amount of disputed tax, intere .... To read the full section download the app from Google Play store
24 October 2026
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