Vivas-se-vishwas

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Viswanath Reddy (Querist)
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23 April 2020 CBDT issued further circular no.9/2020 on provisions of the Direct Tax Vivad se Vishwas Act, 2020
with 55 FAQ's that already issued in circular no.7/2020.

What are the notable changes from second circular?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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24 April 2020 Since clauses of the Bill have now become sections in the Vivad Se VisWas, the
reference to "clause" in circular no 7 has been replaced with "section";
Reference to declaration form in circular no 7 has been replaced with referencing of
relevant form, since rules and forms have now been notified; and
Answer to question no 22 has been modified to renect the COlTCCt intent of the law. It has now been clarified that where only notice for initiation of prosecution has been issued
without prosecution bcing instituted, the assessee is eligiblc to file declaration under
Viva(/ se Vi.\·hwas. However, where the prosecution has been instituted with respect to an assessment year, the assessec is not eligible to file declaration for that assessment year under Vivad se Vis/lWas, unlcss the prosecution is compounded before filing the declaration.

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