CBDT) Saturday notified the rules and forms for the taxpayers to avail Vivad se Vishwas 2.0 scheme paving the way for settling disputes pending as on July 22.
It has reduced the number of forms and streamlined the process for settlement into a four-step process, unlike the previous scheme.
As per the notification, a taxpayer needs to first file an application and submit an undertaking to withdraw the dispute. Fifteen days after the filing of application, the tax officer concerned will certify the amount payable for settlement.
After the issuance of a tax certificate, the taxpayer will have to make the payment within 15 days and withdraw the dispute from the appellate forum, and notify the tax officer. After that, the tax officer will issue a certificate of settlement.
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