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TMI BlogExtension of Amnesty Scheme till 18.02.2014 & its amendementsX X X X Extracts X X X X X X X X Extracts X X X X ..... n provisions, clauses and Form DSC-I of the Delhi Tax Compliance Achievement Scheme, 2013, notified vide Notification No. F.3(16)/Fin.(Rev-I)/2013-14/dsVI/786 dated the 20th September, 2013, namely: 1. Short Title and commencement- (1) This Scheme may be called the Delhi Tax Compliance Achievement (Amendment) Scheme, 2014. (2) It shall come into force on the date of its publication in the official gazette. 2. In the Delhi Tax Compliance Achievement Scheme, 2013 (hereinafter referred as the said Scheme) in the clause 2(1)(d)(i), for the words and figures, '(1), (2) and (3)' the words and figures '(1), (2), (3) and (6)' shall be substituted. 3. In clause 3 of the said Scheme- (a) after sub-clause (1)(iii), the following shall be inser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to such tax dues.' and at the end of sub-clause and before explanation, the words 'The dealer shall however not be entitled to claim any refund by virtue of such waiver.' shall be inserted. (e) After sub-clause (5), the following sub-clause shall be inserted, namely:- '(6) Notwithstanding anything contained in sub-clause (1) or (3) of this clause, where tax dues are declared by a registered dealer who failed to pay tax and file his returns for the tax period(s) ending on or before 31st day of March, 2013, he shall pay the net tax as per Section 11 of the Act for all the tax periods in default, and file his return(s) for these tax period(s) in the manner specified in the Act and rules framed there under before filing declaration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under clause 5 of the Scheme for late payment of such tax and non-filing of return under the Act.' (c) After sub-clause (8), the following shall be inserted, namely:- '(9) Commissioner, Value Added Tax may make minor modification in Form DSC-1, DSC-2 or DSC-3 not inconsistent with the scheme to facilitate online filing or otherwise by the persons to capture their specific details.' 5. For sub-clause (3) of clause 5, the following sub-clause shall be substituted, namely:- '(3) All statutory appeals/ revisions pending before quasi-judicial forums upto the stage of Tribunal shall be deemed to have been withdrawn once the Scheme is opted for.Further, all matters pending in the High Court and Supreme Court shall be withdrawn by the declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tract including the value of land (Part (a) of sub clause (3) of clause 3 of the Scheme) - @ 1% Financial Year (i) Name of Contract (ii) Turnover (Rs.) (iii) Value of land as per Rule 3 or as per circle rate (iv) Contract amount excluding value of land (Rs.) (v) (iii-iv) Amount of tax @ 3% (Rs.) (vi) Total tax due 6C. Detail of demand(s) pending/ under litigation (Tax & Interest)` Act under which demand is pending (please specify) Financial Year Period to which demand pertains Date of default Assessm ent/Asses sment Order Refer ence No./ DCR No. Amount Assessed Amount Paid Balance Payble Objecti on No./Ap peal No. (which ever is applica ble) Supreme Court/Hi gh Court/Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 107 of the DVAT Act, 2004. The provisions contained therein may be read carefully (refer www.dvat.gov.in) 2. This Form shall be submitted online on departmental website and hard copy to be submitted to the concerned designated authority or any other officer deputed for the purpose. 3. The tax dues may be computed separately for each commodity/works contract, if the tax dues relates to more than one commodity/works contract during the period of declaration. 4. Obtain and acknowledgment from the designated authority in form DSC-2. 5. The declarant may approach the concerned Addl. Commissioner/Joint Commissioner for any clarification.' These provisions of the Delhi Tax Compliance Achievement Scheme, 2013 shall come into force on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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