Form-2 - Certificate under sub-section (1) of section 92 of the finance (no. 2) act, 2024 - Direct Tax Vivad Se Vishwas Rules, 2024

Form-2 [ See rule 5] CERTIFICATE UNDER SUB-SECTION (1) OF SECTION 92 OF THE FINANCE (NO. 2) ACT, 2024 (UNDER THE DIRECT TAX VIVAD SE VISHWAS SCHEME, 2024) Whereas Mr./Mrs./M/s....................................(hereinafter referred to as the declarant) having PAN .. and TAN (mandatory if TAN based appeal) has filed a declaration under section 91 of the Finance (No.2) Act, 2024 (15 of 2024) in Form 1 vide acknowledgment number ..dated .; Now, therefore, in exercise of the powers conferred by sub-section (1) of section 92 of the Act and after consideration of relevant material, the following amounts are hereby determined to be payable by the declarant towards full and final settlement of the tax-arrear covered by the said declaration under the Act: Sl. No. Assessment year Financial year (to be furnished only if TAN based appeal) Details of dispute settled Nature of tax-arrear (disputed tax / disputed penalty / disputed interest / disputed fee) Tax-arrear (Rs.) Amount payable under section 90 of the Act (Rs.) Amount already paid against tax-arrear Balance amount payable / refundable after adjusting amount already paid Appeal Reference Number Date of filing Appeal (1) (2) (3) 4(a) 4(b) (5) (6) (7) (8) (9) = (7) (8) The declarant is hereby directed to make the payment of sum payable, if any, as provided in column (9) above within fifteen days from the date of receipt of this certificate. In case of non-payment of amount payable within the said period, the declaration under Form1 shall be treated as void and shall be deemed never to have been made. Place ................... Date ..................... (Designated Authority)