Vivad se vishwas scheme form 4

To address your queries regarding the Vivad se Vishwas Scheme, please find the guidance below based on general procedural practices for such tax settlement schemes:

1. Proof of Withdrawal of CIT Appeal

The Vivad se Vishwas scheme generally requires you to intimate the appellate authority about the withdrawal of your appeal. While the law often deems an appeal withdrawn once the certificate (Form 3 in 2020/Form 2 in 2024 schemes) is issued, the electronic filing portal usually mandates the upload of a "proof of withdrawal" to complete the final forms (Form 4).

• What to attach: You should upload a copy of the application/letter of withdrawal that you submitted to the office of the Commissioner of Income Tax (Appeals) or the relevant appellate authority.

• Procedure:

  • Draft a formal letter requesting the withdrawal of your appeal, citing that you have opted for the Vivad se Vishwas scheme and received the settlement certificate.

  • If the appeal process is "faceless," check your account under the e-Proceedings tab on the Income Tax e-Filing portal to see if there is a specific facility to file a response or submit this withdrawal letter.

  • If no specific electronic facility is available, a copy of the letter duly acknowledged by the appellate authority (or proof of dispatch/email) serves as the necessary document for attachment.

2. Payment Challan Details

When making a payment under the scheme, you generally use the standard tax payment challan as there is no separate, dedicated challan for this scheme.

• Challan Type: Use Challan 280.

• Minor Head: Select (400) - Tax on Regular Assessment.

• Assessment Year: Use the Assessment Year to which the disputed tax demand pertains.

• Important Note: Ensure your PAN and the Assessment Year are entered accurately. Since the system matches the payment with your declaration using these parameters, any error here may lead to a mismatch or delays in the processing of your final settlement order.

Summary:

For the Vivad se Vishwas scheme, you should attach a copy of the withdrawal letter submitted to the appellate authority as proof of withdrawal. For payments, use Challan 280 under the minor head (400) - Tax on Regular Assessment, ensuring the correct PAN and Assessment Year are entered.