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Query asked by Krisha Gala on January 19, 2021

Re: Query with respect to payment of tax in vivad se vishwas

Dear Sir,
(NON Search Case)
I have gone for Vivad se Vishwas for Disputed Tax.
Suppose Disputed Tax Amt of AY 2009-10 is Rs 500/- , but while in appeal we had paid Rs 100. So , Balance payable for VSV will be Rs 400.
But While reviewing 26AS of AY 2009-10 , tax refund of Rs 300 of 2-3 years is adjusted against that AY 2009-10 outstanding demand. If we consider that adjustment of refund then amt payable will be Rs 100 for VSV.
Can we consider such refund adjusted as amount paid for VSV and pay the balance amount. if we can , then in payment details , can we mention bank Challan No & BSR Code from 26AS , since we are not having challan.

Yes you can mention the dept is bound to give the credit for the said payment . Please  refer   Circular No. 9 /2020 dt 22 -4 2020  Q.No 29 and answer where in it is clarified that taxes paid against the disputed tax before filing  declaration shall be  available to the declarant .  

 


 

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