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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 ..... INFORMATION RELATING TO DISPUTE: (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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p;……………………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 my 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. *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 ……………&helli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n case assessee has filed objections with DRP against draft assessment order and DRP has not issued any directions as on 22.07.2024 A Total income as per draft order against which objections filed 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 + 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 + HC + Assessee Schedule VI. To be filled in case appeal or writ of assessee 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 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 + HC + Department Schedule VII. To be filled in case appeal or writ 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 D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sputed TDS/TCS (applicable for TAN) Combination: Disputed TDS / TCS + JCIT(A)/CIT(A) + Deductor/Collector Schedule XI. To be filled in case appeal of assessee is pending before the JCIT(A)/CIT(A) 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 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) A(i) (ii) relating to issues other than A(i) A(ii) B Tax effect of enhancement, if any, by JCIT(A) or CIT(A) B C Interest charged on disputed TDS / TCS C D Penalty levied on disputed TDS / TCS D E TDS / TCS arrears (A+B+C+D) E 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) +1.20*A(ii) + 1.20*B Y Combination: Disputed TDS/TCS + ITAT + Deductor/Collector Schedule XII. To be filled in case appeal of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DTVSV on or before 31.12.2024 New appellant case 0.5*A Old appellant case 0.55*A X Y Amount payable under DTVSV on or after 01.01.2025 New appellant case 0.55*A Old appellant case 0.6*A Y Combination: Disputed TDS/TCS + SC + Deductor/Collector Schedule XVI. To be filled in case appeal or writ or SLP of assessee is pending before the Supreme Court as on 22.07.2024 Amount of TDS / TCS disputed in appeal A TDS/TCS default for which writ or appeal or SLP 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 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 Combination: Disputed TDS/TCS + SC + Department Schedule XVII. To be filled in case appeal or writ or SLP of Department is pending before the Supreme Court as on 22.07.2024 Amount of TDS / TCS disputed in appeal A TDS/TCS default for which writ or appeal or SLP is filed A B Interest charged on disputed TDS / TCS B C Penalty levied on disputed TDS / TCS C D TDS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal by assessee - B B(i)+B(ii) (i) relating to issues, which have been decided in favour of assessee in his case for any assessment year by 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 Tax arrears (B(i) + B(ii)) C X Amount payable under DTVSV on or before 31.12.2024 New appellant case 0.125*B(i) + 0.25B(ii) + 0.25*C Old appellant case 0.15*B(i) + 0.3B(ii) + 0.3*C X Y Amount payable under DTVSV on or after 01.01.2025 New appellant case 0.15*B(i) + 0.3*B(ii) + 0.3*C Old appellant case 0.175*B(i) + 0.35*B(ii) + 0.35*C Y Combination: Disputed penalty/interest/fee + ITAT + Department Schedule XXI. To be filled in case appeal of Department is pending before the ITAT as on 22.07.2024 A Total amount of penalty/interest/fee as per order against which appeal filed A B Disputed penalty / interest / fee relating to issues on which appeal has been filed 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 ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 + 264 + Assessee Schedule XXVI. 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 Total amount of penalty / interest / fee as per order against which revision application filed A B Disputed penalty / interest / fee on issues raised in revision application B D Tax arrears (B) D 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 D: In case the appellant opts not to pay tax on additions having effect of reducing loss or depreciation or MAT credit carried forward then the following schedules are to be filled up. Schedule XXVII-A. (2) (3) (4) (5) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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