New Scheme Aims to Resolve Direct Tax Disputes with Flexible Payment Plans and Immunity Options.

This appears to be a legal document providing details and schedules related to the Direct Tax Vivad se Vishwas Scheme, 2024 (DTVSV), which aims to settle direct tax disputes. The key points covered are: 1. Schedules detailing the calculation of amounts payable under DTVSV for various scenarios involving disputed tax deducted/collected at source (TDS/TCS), interest, and penalties, based on the appellant (assessee or department) and the appellate forum (JCIT(A)/CIT(A), ITAT, High Court, Supreme Court, revision u/s 264). 2. Schedules for cases where the appellant opts not to pay tax on additions reducing losses, unabsorbed depreciation, or minimum alternate tax (MAT) credit carried forward. 3. Formats for the certificate to be issued by the de..... .....

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