TMI BlogValidity of statement issued in prescribed form SVLDRS 3 - tax liability that was due and payable -...Validity of statement issued in prescribed form SVLDRS 3 - tax liability that was due and payable - setting off of amounts already paid towards tax - if a declarant has made a pre-deposit or other deposits which exceed the amount payable, as indicated in the statement issued by the designated committee, the said amount shall not be refunded as per provisions of sub-section (2) of section 130 of 2019 Act. - the pre-deposit made by the petitioner is less than the amount stated in the impugned stat..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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