Re: Mismatch of Tax Deposited in Form-3

We use the correct information of challan deposited but showing as mismatch in Form-3. Please suggest the needful while filling form -4.

The assessee has two options  , either make a rectification application before the Designated Authority to rectify the mistake or file a revised form with correct information .  Please also refer  Circular No 21 / 2020 dt 4 -1-2020 ,  Q. No 89   Once declaration is filed by assessee u/s 4 of Vivad Se Viswas can the same be revised ? If yes , at what stage of the proceedings will the same be allowed ?

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

 Please  also  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  .  

 

 

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