Assessee can avail waiver of interest under SVLDRS, if tax dues already paid in full: Instruction
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- Last Updated on 10 October, 2022
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Instruction No. 110267/75/2022-CX dated October 6th, 2022
The CBIC has issued instruction to clarify that the assessee is eligible to avail benefit of the waiver of interest under SVLDRS, 2019 if tax dues have been already paid in full before filing the application. This shall also include the cases where interest has been demanded by SCN or Order-in-Original.
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