Rajasthan Government amends Amnesty Scheme 2021 notification

The Finance Department of Rajasthan on July 01, 2021 has issued a notification to amend a previous notification with notification no. F. 12(29) FD/Tax/2021-269 dated February 24, 2021 which specifies “Amnesty Scheme-2021″ for rebate of tax and settlement of outstanding-demands and disputes, with immediate effect. The following amendment in this department’s notification number F. 12(29) FD/Tax/2021-269 dated 24.02.2021, namely: –

  • Clause 3: In clause 3, the existing Table under the definition (I) shall be substituted by following-
S.No. Phase Period
1. Phase I Upto 31.07.2021
2. Phase II 01.08.2021 to 31.08.2021
3. Phase III 01.09.2021 30.09.2021
  • Clause 5: In clause 5, the existing sub-clause (iii) and the expression is substituted by the following-

“(iii) No refund of excess payment already made shall be allowed due to rebate of tax and/or waiver under this Scheme. However, if any refund becomes due as a consequence of an amendment in sub-clause (I) of clause 3 of this Scheme, the same shall duly be allowed.”

 


*Tanvi Singh, Editorial Assistant has put this story together.

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