sly/ht )1 a ddu t en x E f s

e - eeo he a o a
cnScnm 4
DECLARANT IN RESPECT OF ‘TAX ARREAR’

t
7.1 AMOUNT PAYABLE WHERE DECLARATION RELATES TO DIS-
t t t
noDrer eh e
COMPUTATION OF AMOUNT PAYABLE BY

a u u ct - 3 F s
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Para 4.1
i ei hrl e f i t v h [ e

Circular No.9/2020, dated 22.04.2020

c vdwou o a n u o t s S
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o e g ee d ao r p o n
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PUTED FEE WITH OR WITHOUT DISPUTED TAX

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78

Circular No.9/2020, dated

See Para

7.1-1 Computation of amount payable in respect of disputed fee

i i t t b o Al t d u l
g

t t l
l h e y sS o p i d s e i
t l e p en
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l f s

Circular No.9/2020, dated 22.04.2020

e V ow w e ( s es p e e rre
N et t s o e d t 2 l l d ee
Ques. 10. Whether 234E and 234F appeals are covered?

hei n p

See Paras 7.1-3a to 7.1-3m

A f ese s e, a t t h / S a a i
a n e f f o e
l nax h e l / o n e o a t

b In case payment is made after 30th June, 2020 -

R fb i e h n t a v t i t r r t n
A
L
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a In case payment is made till 30th June, 2020-

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eeup i c ad n d doi spr- 2a p2

22.04.2020
hrpe nn e i .
Ans. :
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e
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Para 7.1
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ing in HC on an issue where the assessee has got relief on that
Para 7.1

7.1-2 Is there no provision for 50% concession in appeal pend-

To be filled in case appeal of assessee is pending before

CIT(A) as on 31.01.2020 or the time for filing appeal before CIT(A)
7.1-3a Combination : Disputed penalty/interest/fee + CIT(A) + Assessee
oi n r b l e 0l l s
h ( tya ettn en d F htyo   a i e
Circular No.9/2020, dated 22.04.2020

nw Toa umnu s o f [ t eaN 2n a

t r
i s eo a o . e

7.1-3 Computation where declaration relates to disputed fee

r Anp s o h ce y ,
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b In case payment is made after 30th June, 2020 -
(s i e r so)
ri s
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l a o s
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Vst du
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a In case payment is made till 30th June, 2020-

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F oe dt o Tri 5 n t t
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Circular No.9/2020, dated 22.04.2020

D s l m t eoCo t y f s de
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issue from the SC?

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To be filled in case appeal of assessee is pending before
ITAT as on 31.01.2020 or the time for filing appeal by the assessee
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7.1-3c Combination: Disputed penalty/interest/fee + ITAT + Department

ITAT as on 31.01.2020 or the time for filing appeal by the department

To be filled in case appeal of Department is pending before
Para 7.1

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i
e fH
o e e r n n B t r tb I lc u e a o. o t r tb 0
lh p u r r r a u5* u3* e a . e a i pp x e a . 3
“
a c
i o2 o. fh
I hayNo l t
o h sp
i a m0 m fh
I hayNo s
t
o h s
i
x
a m.1 m0 t t u Tw Da T A= A t t a
,e d ,e d

(ii)
Tw D A+

(i)
T A0 e lmQ e e lmQ a

Note :

Note :
e
utt xA h utt xA r
se a[F c se a[F e

X
B

Y
A

C
s st S s st B

X
B

Y
A

C
i i
81
*
 ntde . ntde .
ano eu ano eu

appeal or SLP by the assessee before Supreme Court has not expired
before High Court as on 31.01.2020 or the time for filing appeal by the

pending before Supreme Court as on 31.01.2020 or the time for filing

82

To be filled in case appeal or writ of assessee is pending

before High Court as on 31.01.2020 or time for filing appeal by the

To be filled in case appeal or writ or SLP of assessee is

To be filled in case appeal or writ of Department is pending
7.1-3e Combination: Disputed penalty/interest/fee + HC + Department

t t
7.1-3d Combination: Disputed penalty/interest/fee + HC + Assessee

ndus s ndus s

7.1-3f Combination: Disputed penalty/interest/fee + SC + Assessee

oe pi A B C X Y oe pi
sis sis
Ceih Ceih
A B C X Y Sndt
e e department before High Court has not expired as on 31.01.2020 h
c
B
*
Sndt
e e
mht hn mht hn
assessee before High Court has not expired as on 31.01.2020

t * o i
h 5 o
s d 0 B od, 2 B od,
T ne e 2 * rns x w 1
. * rns x
N i
a l
i e
s 0 3 f aet a t
s l
a 0 5 f aet a
A gf s 2
. .
0 res u n e = 1
. res u
R ae e 3 uu snl
i i
a p * 0 uu snl
i
A rb s
s 0 = os i g p 0 os i
L e o a .
1 * vis eg ad a 2 = vis eg
C dt 3 0 at l n 0 * at l
E rl y 2 f p n
i
re
e i 2
. 0 f p n
i
D oa b e
r 0 shait r dil d 3
0 2 shait r
Y rpe l
a o 2
. i t l
u e rf e . 0
2 i t l
u e
B e
pp e f 3 h d
i ] oe s
i 1
3 . h d
i ]
E
L sa
p
p
e
b
0
.
1 noms
i t n
0
2
rb
e o
a
r e
r
3
0
. noms
i t n
0
2
B a R a r 3 dheo 0 pt s o 1 dheo 0
A eO o nrt 2 sl e f 3 nrt 2
Y ed o
t
r
e oga c/ a a
e u e r oga c/
A
P f e n t
f i
s fs9 ep s b e i
s fs9
/
t e
l u o a i eoe. ep
f s
i r t
f i eoe.
T
N s
e
i
f d V V
c r
eha tuo
r s /
t a n o
n a c r
eha tuo
r s
U r n e S S dt s
i N s r o o V dt s
i N
O e e e V i p r e o e V S i p r
M t
n e f
/ T V tw
o sera r
e d e S V tw
o sera
b T l f l
A i
/ t
s D D gwihu t
n e
l / V T gwihu
soetr soetr
F yas e c i i
f t
s T D c
O t r r
e r u o / e u o
l
a h e e a ns i yn r D r a ns i
N
nit t d
n d hei s n C t
l e e r e hei s n C
ttto’ ttto’
O n n a e t e d
I er i u u s nb n d n s
T pw / n u d n u d
pa T pa T
A y es i
/ n u
T fr t e
l e
l as h e pa y u as h e
U o o l
a ) b b l
l i t t
a D fh t e e
l l
l i t t
a D
tl B e fl B l ) l e fl B
a
pd. o
pd.
P a a b .
M n a n ( y y I u trt
i B b a I u ”
0
ue e s a a poe c C n n ( a y poe c C 2

as on 31.01.2020
O p r e s y 0
C opp
d a p p anu l
a f
o uw p r a a
p
anu l
a f
o 2
-
. ma e tB t essc7 or a p essc7 .
I 6
his 3 his 3
V ah e
t r n * n . mo d e t t 0
I u r u25 u e i e V l e
t r n n e i e V -
0
lc
a p a o. o t r tb aa u r u u t r tb 3
e
l t i
h s x m0 m fhe a .
o e
l
le
a p a o o fhe a .
o e
l
“
u o i a I hayN u t p s x m m I hayN u s
a
d Tw D T A= A t t d o p i a t t d
Para 7.1
,e Ta D T A A ,e d
e e lmQ e e lmQ e a

Note :

Note :
e
h utt xA h utt xA h r
c se a[F c se a[F c e

X
B

Y
s s

C
S st S st S B

X
i i

Y
A

C
*
 ntde . ntde .
ano eu ano eu
To be filled in case appeal or writ or SLP of Department

appeal or SLP by the department before Supreme Court has not expired
Para 7.1

7.1-3g Combination: Disputed penalty/interest/fee + SC + Department

To be filled in case revision application of assessee u/s

is pending before Supreme Court as on 31.01.2020 or time for filing

7.1-3h Combination: Disputed penalty/interest/fee + 264 + Assessee

t s t s
ndus B C X Y
ndus
A B C X Y oe pi A oe pi A B D
sis sis
Ceih Ceih

Amount of TDS/TCS disputed in appeal or in appeal to be filed

h
h
cd
B
* Sndt
e e cd
i
B
* Sndt
e e
h
c i
l

-
i e 5 h e 5 i p
h l 2 mht hn wfl
i 2 mht hn h p
w fi .
0 od, o 1
. od, o w a
te = rns x te
s 0 rns x t n
s B
nb e
i o
e *
B
* f aet
res u a nb
i o
l
a = * f aet
res u a s
n o
i
a t s 0 3
. l a t e 0 5 l i s
i
g s 2 0 uu sni gP p 2 1
. uu sni a
g v
aLP e 0 os i aL p 0 0 os i a e
E r S
s
s 2
. = vis eg rS a 2 vis eg r
at l . = at l r

264 is pending before PCIT/CIT as on 31.01.2020

E e / ya 3 * f p n e n 3 f p n e n
F dl 0
. 0 ai i dl/ i 0 0 ai i d i
ra b 1 2 sh t
l r
e ra d .
1 2 sh t
l r
e r d
D
E oe l 3 0
2
i
h t u d oe e 3 0 i
h t u d o e
r p a e . i ] rp s e 2 i ] r s
i
noms noms
T
e p e r 3 0 e p i r .
3 0 e a
U
p a p o 0 i t n 2 pa a
r o 0 i t n 2 p r
P
S sR p f .
1 dheo 0 sR s f .
1 dheo 0 s s
I a e nrt 2 a e nrt 2 e
D
eO o
a b 3
r oga c/ eO
e
u b 3 oga c/ a
e u
O e d t r e i
s fs9 ed s r r i
s fs9 e s
T f e e o t i eoe. f e s o e
t i eoe. f s
i
E /
t l
fi u n f
a c r
eha tuo
r s /
t l
i
i
n n f
a
c r
eha tuo
r s /
t n
L s d o dt s N s f o dt s N s o
B e n e V V i i e n o V i i e
A r e e S S tw p rar r e e V S tw p rar r e
Y e e f V o se e e e S o se e e
A t
n b / V gwihu l t
n b f V V gwihu l t
n
f
/
P T / T
T i
/
y
s
a
t
s
e
T
D D soetr
a u o c i
/
yh
s
a
t
s
T
D D soetr
a u o c i
/
yed
t
s
e
N
t h r r r ns n i t e
r r r ns n i t r
U l e e e hei s C l e e e hei s C l l
i e
O a P
nL n t d d ttto’
u s a
nP t d d ttto’
u s a
nn
f t
n
n eL n
M n d n n d
pa T pa T
e S i n i n eo i
A p / u u as
l h e
t D pS / u u as
l h e
t D pti /
y
for y
t e e
l l i t a for y
t e e l i t a fa t
l ) l e fl B l l e fl B o l )
o
pd. o pd.
b l ) c .
t na B b I u t a B b b I u tli a B ”
0
tr
n i ( a a poe c C tri n ( a a poe c C n n ( 2

as on 31.01.2020
y y n y p e 0
uw e s a a anu l
a f uw e s y a anu l
a f .
I up p s
r 2
or p r
a p p essc7 o .
I or p r
a
a
p p essc7 o I oa a -
6
his 3 his 3 I
mo d e t t I mo d e t t mn d e 0
e r n n e i e V e r n n e i e V e
t r -
0
aal t r u u t r tb aal t r t r tb aio u n r 3
le
a
u a o o fhe a .
o e
l le u a u
o
u
o fhe a .
o e
l ls
a pio a “
t p sp x I hayN u a p p x I hayN u t i
v sat x s
a
o p i a m m t t t
o s
i a m m t t o e i a
Ta D A A ,e d p ,e d Tr Dc T d
T e lmQ e Ta D T A A e lmQ e a

Note :

Note :
e
utt xA h utt xA h r
se
s a[F c se
s a[F c e
st S st S B

D
i i

B
83

A
*
 ntde . ntde . r t esde r/
ano eu ano eu e c h n t
onfe
84

7.1-3i Combination: Disputed penalty/interest/fee + Arbitration/Con-

To be filled in case arbitration or conciliation or mediation

e s

7.2 COMPUTATION OF ‘TAX ARREAR’ IN RESPECT OF DISPUTED

t s t s d t a e
X Y
ndus
oe pi A B X Y
ndus
oe pi
n
u ; p
x s l
lt
a
i
i ] r r
e
e y
Ceih
sis Ceih
sis a r sn l
i t

See Para 3.8-2

e t r f n n
Amount of TDS/TCS disputed in appeal or in appeal to be filed

) Sndt h ) -
n h Sndt s n
d i e e i
B
* e e c
i B
( o c
r e e a e t vd oc h
5
2 mht hn
o
h
w n n a
e
mht hn
o
c
y
t
u n
a
o
c e ]u
od, f od, h

See Para 3.8-3

. o I s n p l tt s
T (
0 rns
f x t i
t - rns
f x l
s e c , ”
N * )
B aet
u a s
n a
r
*
0 n
o aet
u a a i p A r f
A 0 * res l i t 2 n res l n d p e o
R 2 3 uu sni a
ge
d i
b 0 uu sni i n a ev t
A 0 .
0 os i al r 2
. f
I os i d— o e. he c
L 2
. ( vis eg i a 3 vis eg ] t [ p
w e
C 3 * at l n rf 0 * at l n ere e ht f ] s
c o
E 0 0 f p i e n n . 0 f p i ne
i l t o
A ) t
D . 2 ai r de i 1 2 ai r b Hc e
1 0 sh
i t
l e re d 3 0 sh
i t
l e mh a y (]A[n r
Y 3 2 h t u d ob e e 2 h t u d rw e be )

j
B e . i ] rs s r .
3 i ] e g dh 1 e ]ti
3 noms 0 i noms 0 , t

See Para 3.8-1

E r t e a a o 0 t t r e ( h t
L o
f
0
. i eon 2 ph r f . i eon 2 e 1 a l f 2 t c n
B e 1 dh 0 sn s e 1
3 dh 0 d96 h fio n f A l a
A 3 nrt 2 b nrt 2
Y b
r oga c/ a o e r r oga c/ t1 c n) o oel
i e
u s r e( c
of assessee is pending as on 31.01.2020
A r e i
s fs9 eti s o e i
s fs9 e , e t )thp

h
P o t i eoe. ea s t i eoe. t o b )
T n f c r tuo f i i nA f c r tuo r c 1 e (fa p

h
a / d * a e d ( )
A e s2 s 1oe
N o eha r s N t n o5 eha r s N t
U
V V dt s
i s e o V.2 VA dt s
i n x a n ( )
O S i p rar e
r m S* i p rar i a g h
r n i 2 ( h
S tw e S1 tw ] o ” [ ) t

i
M se e 5 se t
V V o l ciliation/Mediation + Assessee r e Ve V3 o l e- a i x . n1
A
T T gwihu t
n o f
/ Tas T. gwihu he h t a e o ( y
soetr soetr 2 b

See Para 4.1

F
D u o c i n t Dc D1 u o c t m c c t vti
O D / s e
N r r
e
a ns
hei s n i
C
yi
t
o
t
e
r rh rs
e
e a ns
hei s n i
C
so
nc t
o S docne
[ e b e o
d
e l a e e a an n ; taSt i l
ttto’ ttto’ i
O d a c dc
I d s i t dr s eI t u [ f
T
A n
u
n
u n
as
u
pa T
d
e
ni
ec
l n
i na
use
nh
uc n
as
u
pa T
d
e me s
i s
e p) cn
( ”
t e
h / h s s e

g
T
e l t t D pn y r l t t D t r i os[
U e
l l l
e i a fco t ef
l ea
l l
e i a ”t
t h s e d t e ” e
P b b pd. fl
I B o l
a b I b e pd. fl
I B s e
r [t “ )ry b .
”
M a a poe u C tr n aA as poe u C e f e l n f e t s 0
2
O y y c n o ye yf c r o t a i o (nt l a 0
anu l f anu l f

a
C a a un e as aI e s n e h n a h 2
p a o p a o t pc n i nl -
p essc7 . oo pa pA essc7 n i oi e 6
t t his 3
e i e X mti d tc t1* his 3
e i e
n
i o h pu i s d pea 0
-
n
u
n
u t r tb I ara e
t n h n
u1. t r tb di
i
s c as it e
t e
t p
0
3

INTEREST
o o fhe a .
o e
l lit u uc fhe a .
o ev u nf in u u dp “
m m I hayN u a
t b p or oe
s I hayN t o s ao f ppt ea s
a
t t d o s
i mea ma t t u ) ) e s s u n
Para 7.2
A A ,e r ,e r d i i d
e lmQ e Ta D As Ac e lmQ pp d d pa a

Note :

Note :
ut h ut se ( ( e “ s e

i
ii
set xA c set xA i haxf i “ r
s a[F s a[F Dh d o e
S Tto“t
st st “t B

X
i i

Y
A
*
 )c
s t?ot ?de s/el s ssty :
r l
a er: r e f.
l x s e y h e t e he e t o y
the competent authority which is pending as on 31 Jan 2020? Will such

7.2-2 Computation of amount payable in respect of disputed

Para 7.2

7.2-1 Application for waiver of interest is not “appeal” and cant

Ques. 13. With respect to interest under section 234A, 234B or 234C,
there is no appeal but the assessee has filed waiver application before

a ea l n t i
ftte a i
fre i
r d e t d u l
esp t A e u i l , i o p snd n p en
pe f?mpa r a e p r e
t h n p e u s s o
pr o e t s l nr p a
l n t u a i u i a
an s r i c e o a c i u s t f
i s d c e
ta
c a d pf d fa a o r a n e e
f
di ecpo dr e e ,o d n a t o
i r . n
i
egp t e l s t e y r
Circular No.9/2020, dated 22.04.2020

aet eh e rn a c l o
Circular No.9/2020, dated 22.04.2020

mins d s t m e e e r
a ,re a h n e
ed eh n u Tee vet r s e c
i wo e
f t
s
r c e i p i , l

Circular No.9/2020, dated 22.04.2020

en u ha sx.d a p n t
n p e e rre
de
( n
i str t i
d ae wm Circular No.9/2020, dated 22.04.2020 o
i i p ee o e
r f f
epenye ftv t d a t

b In case payment is made after 30th June, 2020 -

e b ro a e r r t n
t
u r t i p o do oc c
i t n oo s i
e
pauc

a In case payment is made till 30th June, 2020-

tdi t et ec f e l
p u o t t r ,
p e s p i s s y
R s sAi l f a u d nh p s e e e t
l
A i i i c p l ot a s
i i r r t a
g See Para 4.1]

E d d e f d n su .
] i
t e r d v
ee- e e n
i n
R y othisle i i
d o a r e f r t
n t ,pe
R n cfo v o e n
See Para 4.1

A a nr Ptt s fw i i . / s i i y
t

cases be covered under Vivad se Vishwas?

l a t s ,
X f sd
i e Le aoc t p e Wa
s c ns y ,
y l
a d
A i
T t e n Ss ws
e h eA pb
ad .w e
p os
i
e t
l
a
t
l nte
a r uP/b sa e. d h s t s
a n a e u
F h e ce ei c n p
be settled under Vivad se Vishwas
i ril r s e e p
O w
[ht P V h e 0 r ee e s
N )tnWL ei n t vf2 e
v
V
n j
b h pp ddi
O s de/ S f oC0 oe i ot d e
I e
T s(nma/
l s s
dm) o [ c42 cs e
l y ed
t e t
u o
A io ee o t23n. tad Pb t t
T rtat l pP ar(l s o o b u u p
s d
U a)yt W v e ) nrJ a niv a Rd pp i
f
n l e p i t 1 a y Dle s d e
M o(nsal
P / V ( s lo1
l eV a i s
i t
b

ino o 2 l i r /i d d a
O t i e e
r a
e f g
n
t n a
e wB3
4
a
so
f p
t Pf e e
h
l
e
C s
e dehe
e p o i r
a o p s”3n e g n Ln hot t r
uefthp0i
l
l
a l
i i
t p ’
T l
a 2 o s
s
a n
i
su
’ Si
/t
o t
f s fte
qn/i
o y a w a 2
. v m c a DeA ,s
a
’
T cn T o t a o e
t
o u
ai t vslo ais e l Bp g4 ha Dm i
r r %a %sp
t l a s a p D ce t
,n
o a a e
s t
n Nofe nnt Ca 3n B um Ba
f wib 5le 0i
Sene r eQsrie 2 Co /r 2r 3d
.mey
a
c a ” f“ d
o n
i C se
,h fn s a
l mo l

interest u/s 3
y p a t m A m e a m n f
o o o a /
t s / tFre 3rip Nt o

u
l e t p u r ert e t e 3 n 8ti e4
a s xoa ?te f pa 1t c i 2a p6
npe a b p / pp .
o eis 1
. h .t p2

Ans. :
ety r t t e t ae es o t o an
pe e aes h s “ Nhr i Npu
t a det
t r e
r d tec h N w
nto )
i
)
hh n
i nane te m d Qtd i Q Qm I ( (
ct a a c
uffahan t hnt r
e n Ah nh A Ao .e
sooCwCi t it a Ft uw F Fc A s
85

 ht le e nee f. fe eate7 nnl l].
bc o ohht o y o e r 3 i
. hb.
ing in HC on an issue where the assessee has got relief on that oa
86

Circular No.9/2020, dated

7.2-3 Is there no provision for 50% concession in appeal pend-

7.2-4 Addition was made u/s 143(3) on two issues whereas ap-
peal filed only for one addition. Whether interest and penalty be
oi n r b l e
ettn ef yti h

Circular No.9/2020, dated 22.04.2020

h ( tya en htyo l s
nw
i Toa umnu s
a o s r t eaN n a
r y
r Anp s eo
s o h ce a
co ,
e l
t mQ oa t
onTt ( i rt m e ut A lal
f nf t sexF dc
)oIr t
n nn s
r a i ns
i s s a eee n
s
l e muu ao a e er e
r i tt[ vdp
a u
sroCoo ss
i i ev eot
e
e e nodee
. i
a hd
T
es
pi f m eciyo f s f t
n ant u wic
r era b re ndu s n
N pnnha g e e or r
o
i oeepi s eht a
A Aa oi e. hdl i f tte , ss brw s
b In case payment is made after 30th June, 2020 -
R (s i
s Hht t e
l r o s n t y
t Cn i i e
A
L ri i tn ,b a e i s l Se d h lo
l r
c T e % e i
a In case payment is made till 30th June, 2020-

C e
nree e
henu Aa 0n
- r
e ,
y r a
n mhh et . wft
d e
Tri t o tn]
E t e
oe dt o 5 n t
l t e nin
Iu) rd,o
D n
i he hm r e i a n p ya ,

Circular No.9/2020, dated 22.04.2020

Y s l m t eoCo i f n s t
l
B s
i t
,bor sa r v Sf m ,n
y e , rau e x
a a la
a x
E mP a r e ofa l t t p y d s
’ ues t net
L r f av f ya r l t e T ous epe
B mRur eo e tb
o h a
p
a
n d l
a t
u D vsi pph
oDoo

nil
A yb bg e s t
Y
Cea v ra ls de e e t n
e p
s B ai
f eg
l da,
nne
A eb p u
P )e a D i C stpi n
T erfCio
o l f easl
phra l e dsp pd
f i
h
a
h
i
t
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o
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ane h t t
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M bga l tl b st pd. dh e sut
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i ) r ae o b d i
d d seo or
i o t
n i D

waived for both additions?

F a H npna e i t s atc d p B
O edt S Cf i p(y e
l e t d a N. i
c gfs i sisC
pnnb y l fa ta i a l eeoe ,i
f h e e Q] s f
N
O pel a
l ya
i
, eur p t l
e h r drtu a hdo
n
I ape dbh y P r A thrs c

22.04.2020
T l ho t L f t a s wi u 8
A nspe e
n r t n o e fe[ F o t
gis pi hhe. 3
T ao psdb a hCu S t o t swh

issue from the SC?

U a r e l l
i c ho / %u u. swi r i o
P nti e s l i t 5p ply e VetN
Note:

v r a mh gm i % a eh r
M i
fj
c
et
e
hreve h iw i r .
2 s
i 5isn hwu
o t es
u
sfoQ
O
I s S Ha w 1d 1 do tn so s A
C
/ n s i,
s aet i n dee[ F
l l
l t o ahc.
u

u
a e u a vft n e
e ppt hd’
e
s i el
p pis t T VoHa b
p ad fa
I D t .y
a ) lB rec d
Para 7.2

) e e .u e a
n ( ( hou cC dpi ep
l
I t n sal nes fe
.
B fisis f Ur sb
I co i