Page 29 - Budget_2020

Union Budget 2020
Caveats:

• Exclusion of cases for which time limit of appeal is pending and cases pending before DRP as on 31 January, 2020
st
• Time lag between date of filing declaration and payment of final payment payable before 31.03.2020 seems practically
difficult
• No option to contest any mistake apparent from record – orders with arithmetical errors will also have to be considered
under this route
• Cases where notice of enhancement of income or issue of penalty has been issued by CIT(A) shall be excluded – bias
position from the point of view of assessee.

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