Vivad se Vishwas Scheme 2024, Income Tax

[MUKUNDA SHIVA]

Can the TDS reflected in Form 26AS be adjusted against the tax payable under the Vivad Se Vishwas Scheme (VSVS) 2024 if the taxpayer has not filed a return and the assessment order under Section 147 has been appealed before the CIT(A)?

It is observed that the VSVS form includes fields only for tax payment details (such as challan number and BSR code) but lacks a specific field for TDS credit, raising questions about the eligibility of TDS adjustments in this scenario.

Could anyone please clarify this?