Section 7(3) in Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fee Act, 2019
(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 :Provided further that, no application in respect of the revised return, shall be entertained where such revision of return is carried out after the commencement of this Act and where such revision results into reduction of the tax or interest or both admitted in the said return including due to the adjustment of set-off:Provided also that, nothing in the second proviso shall be applicable in case of reduction of such tax or, as the case may be, the interest which is as a result of any payment of tax or interest or both made in cash during the intervening period of filing the original return and revision of such return, after the commencement of this Act.
