Re: tax paid u/s 148

We paid tax alongwith interest in response to demand u/s 148 r.w.s 144 of Income Tax Act due to non filing of return of that year. can we get refund of interest under Vivad se vishwas scheme

Yes, as per explanation to section 7 of VSVA, 2020  www.itatonlne org.  where the declarant had, before filing the declaration under VSVA, paid any amount under the Income-tax Act in respect of his tax arrears which exceeds the amount payable under VSVA, he shall be entitled to a refund of such excess amount, however  shall not be entitle to interest on such excess amount under section 244A of the Income -tax Act .    Please also refer Circular No 7/2020 dt 4-03 2020 ,www.itatonline.org  Q No 29 and answer where in the Board has clarified that the credit for earlier taxes paid against disputed tax will be available against the payment to be made .

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