Re: Missed Challan in Form 1
Challan already deposited against the appeal is not mentioned in Form 1 and department has also issued Form 3.
What can be done to claim the same? Should we revise Form 1 or File the detail of Challan in Form 4?
If shows in Form 4, will the department considered the challan deposited an year earlier?
Please refer CBDT Circular No.21 /2020 dt. 4 -12 2020 , Q.No 89 : Once declaration is filed by assessee u/s 4 of Vivad Se Vishwas 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 DA issues a certificate under section 5 (1) of Vivad Se Vishwas .
Assessee can file revised form based on the Circular of the CBDT . Dept will consider the challan deposited earlier
To be on safe side the revised form 1 and 2 be filed as there is apparent error.It will help to take care of paid amount and form 3 shall reflect the correct position as intended by declarant.
Claim of paid challan may be taken even while filing Form 4.