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Query asked by Meenakshi Rathi on February 16, 2022

Re: inadvertently deposited wrong tax under VSV scheme

Respected Sir/Ma’am,

as the assesse consultant done wrong calculation w.r.t deposition of taxes with additional 10% interest(paid after due date i.e. September 30, 2021) and the assesse has deposited wrong taxes and submitted form 4. The form 4 is now rejected. Is there any way out so that the assesse gets relief because there is not fault of assesse?

Declaration can be revised any number of times before the DA issues a Certificate under section 5(1) of Vivad Se Vishwas .

  Please  refer question No  Circular No. 9 /2020 dt 22 -4 2020  Q.No. 46 . Whether DA can amend his order to rectify any patent errors .?

Ans . Yes , the DA  shall be able to amend his order under section 5 to rectify any apparent errors  .  

It may be desirable to file rectification before  Designated Authority to rectify the mistake . The assessee can explain that it was due to human error. In case the Designated authority does not rectify the assessee can file  a writ before the High Court.  High Court has the power under Articles 226/ 227 of the Constitution of India ,  to direct the Designated Authority to  accept the payment made by the assessee .


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