Re: VIVAD SE VISHWAS SCHEME

THE ASSESSEE HAS RECEIVED THE FORM NO 5 FOR DISPUTED DEMAND CAN ASSESSEE FILED THE REVISE DECLARATION FOR REMANAING DEMAND

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 .

 

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