Procedure for filing declaration in Form-1 and undertaking in Form-2 under Vivad se Vishwas Rules

Procedure for making declaration in Form-1 and furnishing undertaking in Form-2 under the Direct Tax Vivad se Vishwas Rules, 2020

Government of India
Ministry of Finance
Central Board for Direct Tax
Directorate of Income Tax (Systems), New Delhi

Notification No. 12 of 2020

New Delhi, the 19^th March, 2020

Subject: Procedure for making declaration in Form-1 under sub rule (1) of Rule 3 and furnishing undertaking in Form-2 under sub rule (2) of Rule 3 under the Direct Tax Vivad se Vishwas Rules, 2020.

In exercise of the powers conferred under Rule 8 of the Direct Tax Vivad se Vishwas Rules, 2020, the Principal Director General of Income Tax (Systems) hereby lays down the following procedures:

2. Online filing of Form-1 and Form-2

i. All the declarants filing declaration under sub section (1) of section 4 of the Direct Tax Vivad se Vishwas Rules, 2020 are required to file the declaration in Form-1 online on the efiling portal of the Department : www.incometaxindiaefiling.gov.in

ii. the declarants are further required to furnish the undertaking referred to in sub-section (5) of section 4 electronically in Form-2 along with declaration online on the e-filing portal of the Department : www.incometaxindiaefiling.gov.in

iii. The submission of Form-1 and Form-2 shall be done in conjunction as a single submission. The declaration and undertaking shall be verified in accordance with section of the Income Tax Act, 1961.

iv. Form-1 and Form-2 shall be furnished electronically under digital signature, if the return of income is required to be furnished under digital signature or, in other cases through electronic verification code.

v, Please refer to Pr. DGIT Notification in F. No. 1/23/CIT(OSD)/E-filing-Electronic Verification /2013-14 – Notification No. 02/2015 dt. 13^th of July 2015 and F. No. 1/23/CIT(OSD)/E-filing-Electronic abcaus.in Verification /2015-16 – Notification No. 1/2016 dt. 19^th January, 2016 for details regarding Electronic Verification Code (EVC) for electronically filed Income Tax Return which will be applicable for the submission under this Notification.

3. Preparation and submission of Form- and Form-2

i. Form-1 and Form-2 shall be available for data entry and preparation online to the declarant after login

ii. The declarant is required to login into the e-filing portal” www.incomtaxindiaefiling.gov.in using their valid credentials.

iii. A link for filing Form-1 and Form-2 has been provided under e-filing portal: www.incomtaxindiaefiling.gov.in > Login using User name and password > Select Vivad se Vishwas Tab > Select ‘Prepare and submit DTVSV Forms’.

iv. Select Form-1 and Assessment Year (or Financial Year as applicable for Tax deduction/collection at source related cases) and filing types (original/revised) from the drop down.

v. Form-1 contains specific schedules and the declarants are required to fill the relevant schedules and tables under the schedules with validation for proper submission of the declaration.

vi. Form-2 shall be submitted electronically on the e-filing portal on the same path.

vii. These Forms can be submitted by clicking on “Submit” button

viii. Digital Signature Certificate or Electronic Verification Code is mandatory to submit these forms.

ix. Acknowledgement number for submission of declaration shall be generated electronically.

4. Viewing submitted Forms

i. The submitted form would be available for view and download by going to www.incomtaxindiaefiling.gov.in > Login using User name and password > Select Vivad se Vishwas Tab > Select ‘View DTVSV Forms’ 

5. Submission to Designated Authority 

i. Online submission of form-1 and Form-2 in the manner prescribed herein would be treated as submission to the designated authority as prescribed under Clause (e) of Section 2 of the the Direct Tax Vivad se Vishwas Act, 2020.

6. Instructions and FAQ to fill the forms are available at the e-filing Portal www.incomtaxindiaefiling.gov.in

7. The Notification comes into effect immediately.

(Subrata K. Dash)
Pr DGIT (Systems CBDT) 

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