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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

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