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[Cites 0, Cited by 0] [Section 6] [Entire Act]

State of Maharashtra - Subsection

Section 6(1) in Maharashtra Settlement of Arrears in Disputes Act, 2016

(1)Where the arrears in disputes pertain to any assessment period ending on or before the 31st March 2005 under the relevant Act, then the extent of waiver shall be in excess of the requisite amount payable as specified in column (2) of the Table as below : -
Type of Arrears(1) Conditions for Waiver(2) Extent of Waiver(3)
Arrears in disputes related to section 5 of thisAct. (i) The applicantshall pay whole amount of tax out of arrears in disputes afterreducing it by thepart payment covered by sub- section (4) ofthis section.(ii) In case, where the appeal is withdrawn forsome of the issues, then the applicant shall pay the whole amountof tax relating to such issues withdrawn in appeal and credit ofpart payment covered by sub-section (4) of this section will begiven in proportion to tax involved in the issues withdrawn inappeal. (a) Total amount of interest and penalty out of arrears indisputes pertaining to issues withdrawn as provided in section 5.(b) Total amount of post assessment penalty and interest, accruedupto date of payment of tax made as per column (2) and suchpenalty and interest on payment of tax considered undersub-section (4) of this section pertaining to issues withdrawn asprovided in section 5.