{"id":14909,"date":"2021-01-20T07:45:18","date_gmt":"2021-01-20T07:45:18","guid":{"rendered":"https:\/\/itatonline.org\/digest\/vishwas\/query-with-respect-to-payment-of-tax-in-vivad-se-vishwas-form\/"},"modified":"2021-01-20T10:53:01","modified_gmt":"2021-01-20T10:53:01","slug":"query-with-respect-to-payment-of-tax-in-vivad-se-vishwas-form","status":"publish","type":"vishwas","link":"https:\/\/itatonline.org\/digest\/vishwas\/query-with-respect-to-payment-of-tax-in-vivad-se-vishwas-form\/","title":{"rendered":"Query with respect to payment of tax in Vivad Se Vishwas form"},"content":{"rendered":"<p>Say for AY 13-14, Assessee has a refund of Rs 100\/- under 143(1) which is reduced in assessment order under 143(3) to refund of Rs 30\/- as demand of Rs 70\/- raised is adjusted. The refund amount has not been received by the assessee till date.<br \/>\nIn DTVSV, Form 1 only considers payment against tax arrears made before filing of declaration and does not consider the tax paid by assessee by way of TDS deducted and Advance tax.<br \/>\nBecause of this the payments made by assessee is not considered and a further demand is raised in form 3. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Say for AY 13-14, Assessee has a refund of Rs 100\/- under 143(1) which is reduced in assessment order under 143(3) to refund of Rs 30\/- as demand of Rs 70\/- raised is adjusted. The refund amount has not been received by the assessee till date. In DTVSV, Form 1 only considers payment against tax arrears made before filing of declaration and does not consider the tax paid by assessee by way of TDS deducted and Advance tax. Because of this the payments made by assessee is not considered and a further demand is raised in form 3.<\/p>\n<p><a href=\"https:\/\/itatonline.org\/digest\/vishwas\/query-with-respect-to-payment-of-tax-in-vivad-se-vishwas-form\/\">read more<\/a><\/p>","protected":false},"comment_status":"open","ping_status":"closed","template":"","tags":[],"expertname":[],"class_list":["post-14909","vishwas","type-vishwas","status-publish","hentry"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas\/14909","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/vishwas"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/vishwas"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=14909"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=14909"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=14909"},{"taxonomy":"expertname","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/expertname?post=14909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}