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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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Vivad se Vishwas forms do not contain a specific option to settle appeal filed against intimation u/s 143(1) of the Act. Accordingly, please clarify how to settle such appeal, which is pending as on 31st Jan 2020 (or time to file appeal has not expired on 31st Jan, 2020)? |
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Ans. Appeal filed against intimation u/s 143(1.) of the Act is eligible under Vivad se Vishwas if adjustment has been made under sub-clauses (iii) to (vi) of clause (a) of section 143(1) of the Act. |
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