Lawgist.Download the App Now!
Get our Android app for fast and offline Access.
(1) The applicant shall make a separate application for each class of arrears given in clause (d) of sub-section (1) of section 2, under the Relevant Act, separately for each financial year, on or before the last date specified in clause (a) of the Table given in sub-section (2) of section 10 : Provided that, in case an applicant has paid requisite amount within the time, specified in clause (b) of the Table given in sub-section (2) of section 10 of this Act but could not apply within the time, then the delay upto thirty days may be condoned by the designated authority after recording the reasons for delay. (2) The application shall be made to the designated authority in such form and in such manner, as may be specified by an order of the Commissioner. (3) Subject to the other provisions of this Act, where an applicant desires to settle the arrears of return dues under the Relevant Act, in respect of the specified period, then he shall submit a separate application for each of such return or revised return under each Relevant Act: Provided that, where an applicant desires to settle the return dues in respect of more than one return or revised return pertaining to a financial year, then he may make a single application. (4) Every such application shall be accompanied by the proof of payment of the full requisite amount in case of One Time Payment option and minimum 25 per cent. of the requisite amount in case of Instalment option, as determined under sections 8 and 9 and the documents stated in the application form.
<span style="margin-left:15px;"></span>(<i>1</i>) The applicant shall make a separate application for each class of arrears given in clause (<i>d</i>) of sub-section (<i>1</i>) of section 2, under the Relevant Act, separately for each financial year, on or before the last date specified in clause (<i>a</i>) of the Table given in sub-section (<i>2</i>) of section 10 :<br> <span style="margin-left:15px;"></span>Provided that, in case an applicant has paid requisite amount within the time, specified in clause <i>(b)</i> of the Table given in sub-section (<i>2</i>) of section 10 of this Act but could not apply within the time, then the delay upto thirty days may be condoned by the designated authority after recording the reasons for delay.<br> <span style="margin-left:15px;"></span>(<i>2</i>) The application shall be made to the designated authority in such form and in such manner, as may be specified by an order of the Commissioner.<br> <span style="margin-left:15px;"></span>(<i>3</i>) Subject to the other provisions of this Act, where an applicant desires to settle the arrears of return dues under the Relevant Act, in respect of the specified period, then he shall submit a separate application for each of such return or revised return under each Relevant Act:<br> <span style="margin-left:15px;"></span>Provided that, where an applicant desires to settle the return dues in respect of more than one return or revised return pertaining to a financial year, then he may make a single application.<br> <span style="margin-left:15px;"></span>(<i>4</i>) Every such application shall be accompanied by the proof of payment of the full requisite amount in case of One Time Payment option and minimum 25 per cent. of the requisite amount in case of Instalment option, as determined under sections 8 and 9 and the documents stated in the application form.<br> <br>