Re: On non filing of appeal treatment of vsvs application

In my case I have not filed any appeal before any forum till the date, can I file DTVSV Form 1 with in prescribed due date

Please refer Circular No 9 / 2020 dt 22 -4 -2020 . Q No 1 and Ans. The Board has clarified that where the order has been passed  but the time limit for filing appeal under the Income -tax Act , 1961 has not expired as on specified date are also covered . The specified date is 31 st January  , 2020.  Also refer Circular No 21 /2020 dt 4 -12 -2020  Q .No 56 and Ans , the Board has clarified that   before filing of the Declaration , the appeal has been disposed of by the Appellate authority  , the assessee can avail the  benefit of the VSVS .   

 

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