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APPLICABILITY OF VIVAD SE VISWAS SCHEME 2024

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(Querist)
04 December 2024 VSV SCHEME 2024, IS APPLICABLE IN CASE OF APPEAL FILED BY ASSESSEE AFTER 22/07/2024?
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Dhirajlal Rambhia

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Dhirajlal Rambhia (Expert)
04 December 2024 No. The scheme generally applies to cases where an appeal is pending before the appellate authorities (such as the CIT(A) or Income Tax Appellate Tribunal) as of the scheme's cut-off date. If an appeal is filed after the scheme's specified cut-off date (in this case, July 22, 2024), it would likely not be eligible for the benefits of the VSV Scheme.
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