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TMI BlogForm for filing declaration under sub-section (1) and undertaking under sub-section (4) of section 91 of the finance (no. 2) act, 2024X X X X Extracts X X X X X X X X Extracts X X X X ..... SPUTE: (SEPARATE FORM-1 DECLARATION FOR EACH DISPUTE) Nature of tax arrear Disputed tax/Disputed Interest/Disputed Penalty/Disputed Fee Details of pending appeal / writ / SLP / DRP Objections / Revision application as on 22.07.2024. (1) Whether Appeal /objection/revision/Writ / SLP? (2) Appellate Forum JCIT(A)/CIT(A) / DRP/CIT/PCIT/ITAT / HC / SC (3) Filed by (Tick the relevant option) Assessee / Department / Both (4) Date of filing (5) Whether DRP case? (6) If yes, whether directions passed by DRP on or before 22.07.2024? (7) If yes, whether order passed by AO? (If yes, not eligible) (8) Applicable Schedule(s) (Dropdown to be provided in e-filing utility) (Drop down to be provided in e-filing utility) Based on the combination of nature of disputed tax, appellate forum and appellant relevant schedule will be filled by the declarant Details of order by which tax arrear determined (1) Section under which order passed (2) Income-tax authority / Appellate Forum who passed the order (3) Date on which order passed (4) Whether it is a dispute related to section 194IA/ 194IB/194M YES__ NO__ (Drop down to be provided in the e-utility) If declaration is with respect to appeal, writ, SLP for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er direct or indirect, to seek or pursue any remedy or any claim in relation to the tax-arrear which may otherwise be available to me under any law for the time being in force, in equity, by statute or under any agreement entered into by India with any other country or territory outside India whether for protection of investment or otherwise. *I, (name in block letters) son/daughter of Shri/Smt. ......................................... designation . . holding PAN .., being duly authorised and competent in this regard, on behalf of . (name of declarant) having PAN (PAN of declarant), and having decided to avail the benefit of the Direct Tax Vivad se Vishwas Scheme, 2024 provided under Chapter IV of the Finance (No.2) Act, 2024 (15 of 2024), do hereby voluntarily waive all its rights, whether direct or indirect, to seek or pursue any remedy or any claim in relation to the tax-arrear which may otherwise be available to me under any law for the time being in force, in equity, by statute or under any agreement entered into by India with any other country or territory outside India whether for protection of investment or otherwise. The above undertaking is irrevocable. I do hereby also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.2024 New appellant case 0.5*C + D Old appellant case 0.55*C +1.1*D X Y Amount payable under DTVSV on or after 01.01.2025 New appellant case 0.55*C + 1.1D Old appellant case 0.6*C +1.2*D Y Combination: Disputed tax + DRP direction + Assessee Schedule III. To be filled in case DRP has issued directions under section 144C of the Income-tax Act in response to objections filed by the assessee and Assessing Officer has not passed the order as per such directions issued by DRP as on 22.07.2024 A Total income as per directions of DRP A B Disputed income out of A (i) relating to issues, which have been decided in favour of assessee in his case for any assessment year by ITAT (and such order has not been subsequently reversed by the High Court) or High Court (and such order has not been subsequently reversed by the Supreme Court) B(i) (ii) relating to issues other than B(i) B(ii) C Disputed tax in relation to disputed income at B(i) C D Disputed tax in relation to disputed income at B(ii) D E Total disputed tax (C+D) E F Interest charged on disputed tax F G Penalty levied on disputed tax G H Tax arrears (E+F+G) H X Amount payable under DTVSV on or before 31.12.2024 New appellant case 0.5*C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Department is pending before the High Court as on 22.07.2024 A Total income as per order against which appeal/ writ filed A B Disputed income out of A B C Disputed tax in relation to disputed income at B C D Interest charged on disputed tax D E Penalty levied on disputed tax E F Tax arrears (C+D+E) F X Amount payable under DTVSV on or before 31.12.2024 New appellant case 0.5*C Old appellant case 0.55*C X Y Amount payable under DTVSV on or after 01.01.2025 New appellant case 0.55*C Old appellant case 0.6*C Y Combination: Disputed tax + SC + Assessee Schedule VIII. To be filled in case appeal or writ or SLP of assessee is pending before Supreme Court as on 22.07.2024 A Total income as per order against which appeal / writ / SLP filed A B Disputed income out of A B C Disputed tax in relation to disputed income at B C D Interest charged on disputed tax D E Penalty levied on disputed tax E F Tax arrears (C+D+E) F X Amount payable under DTVSV on or before 31.12.2024 New appellant case C Old appellant case 1.1*C X Y Amount payable under DTVSV on or after 01.01.2025 New appellant case 1.1*C Old appellant case 1.2*C Y Combination: Disputed tax + SC + Department Schedule IX. To be filled ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of assessee is pending before the ITAT as on 22.07.2024 A Amount of TDS / TCS disputed in appeal A A(i)+A(ii) (i) relating to issues, which have been decided in favour of assessee in his case for any financial year by High Court (and such order has not been subsequently reversed by the Supreme Court) A(i) (ii) relating to issues other than A(i) A(ii) B Interest charged on disputed TDS / TCS B C Penalty levied on disputed TDS / TCS C D TDS / TCS arrears (A+B+C) D X Amount payable under DTVSV on or before 31.12.2024 New appellant case 0.5*A(i) + A(ii) + B Old appellant case 0.55*A(i) +1.1* A(ii) + 1.1*B X Y Amount payable under DTVSV on or after 01.01.2025 New appellant case 0.55*A(i) +1.1* A(ii) + 1.1*B Old appellant case 0.6*A(i) +1.2* A(ii) + 1.2*B Y Combination: Disputed TDS/TCS + ITAT + Department Schedule XIII. To be filled in case appeal of Department is pending before the ITAT as on 22.07.2024 Amount of TDS / TCS disputed in appeal A TDS/TCS default for which appeal is filed A B Interest charged on disputed TDS / TCS B C Penalty levied on disputed TDS / TCS C D TDS / TCS arrears (A+B+C) D X Amount payable under DTVSV on or before 31.12.2024 New appellant case 0.5*A Old appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on or after 01.01.2025 New appellant case 0.55*A Old appellant case 0.6*A Y Combination: Disputed TDS/TCS + 264 + Deductor/Collector Schedule XVIII. To be filled in case revision application of assessee under section 264 is pending before the PCIT/CIT as on 22.07.2024 Amount of TDS / TCS disputed in appeal A TDS/TCS default for which revision application filed A B Interest charged on disputed TDS / TCS B C Penalty levied on disputed TDS / TCS C D TDS / TCS arrears (A+B+C) D X Amount payable under DTVSV on or before 31.12.2024 New appellant case A Old appellant case 1.1*A X Y Amount payable under DTVSV on or after 01.01.2025 New appellant case 1.1*A Old appellant case 1.2*A Y C. Schedule applicable where declaration relates to disputed penalty, interest or fee only (applicable for PAN and TAN) Combination: Disputed penalty/interest/fee + JCIT(A)/ CIT(A) + Assessee Schedule XIX. To be filled in case appeal of assessee is pending before the JCIT(A)/ CIT(A) as on 22.07.2024 A Total amount of penalty / interest / fees per order against which appeal is filed A B Disputed amount of penalty / interest / fee out of A B B(i)+B(ii) (i) relating to issues, which have been decided in favour of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order against which appeal or writ has been filed A B Disputed penalty / interest / fee due to appeal by assessee B C Tax arrears (B) C X Amount payable under DTVSV on or before 31.12.2024 New appellant case 0.25*B + 0.25*C Old appellant case 0.3*B + 0.3*C X Y Amount payable under DTVSV on or after 01.01.2025 New appellant case 0.3*B + 0.3*C Old appellant case 0.35*B + 0.35*C Y Combination: Disputed penalty/interest/fee + HC + Department Schedule XXIII. To be filled in case appeal or writ of Department is pending before the High Court as on 22.07.2024 A Total amount of penalty / interest / fee as per order against which appeal or writ has been filed or appeal to be filed A B Disputed penalty / interest / fee on issues raised in appeal B C Tax arrears (B) C X Amount payable under DTVSV on or before 31.12.2024 New appellant case 0.125*B + 0.125*C Old appellant case 0.15*B + 0.15*C X Y Amount payable under DTVSV on or after 01.01.2025 New appellant case 0.15*B + 0.15*C Old appellant case 0.175*B + 0.175*C Y Combination: Disputed penalty/interest/fee + SC + Assessee Schedule XXIV. To be filled in case appeal or writ or SLP of assessee is pending before the Supreme Court as on 22.07.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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