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Income Tax - Frequently Asked Questions (FAQs) |
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FAQs on Direct Tax Vivad Se Vishwas Act, 2020 |
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Whether the assessee is eligible to opt for Vivad se Vishwas if prosecution has been instituted due to a Tax Deduction at Source (TDS) default? |
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Ans. If prosecution has been instituted for TDS default in a financial year on or before the date of filing of declaration, it cannot be settled under Vivad se Vishwas. |
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