The Government of Puducherry on November 30, 2022, issued the Puducherry Settlement of Arrears (Amendment) Rules, 2022 to further amend the Puducherry Settlement of Arrears Rules,2021.
The following amendments have been stated:
• In rule 9, clause (c) has been inserted, namely, -
"(c) by cash remittance into the Government Treasury using the challan issued by the Commercial Taxes Department, Puducherry.".
• In Form-I, in Sl. No.14, item (iii) has been inserted, namely, -
"(iii) In case of cash remittance in the Government treasury:
• In Form II, after Sl. No.6, the SI. No. 6A has been inserted, namely, -
"6A. In case of arrears of self-assessed Tax: Tax period(s) ………… to …………. “.
• In Form III,
(a) in para 1, after item no. (vi), item no. (vii) has been inserted, namely, -
"(vii). In case of arrears of self-assessed Tax: Tax period(s) ............. to .............".
(b) in para 3, in the table, against S1. No. I, in column (2) Particulars, for the expression "Amount payable by the applicant as per the assessment order", the expression "Amount payable by the applicant as per the assessment order/Self-assessed tax as per the return filed" has been substituted.
• In Form IV,
(a) in para l, after item no. (vi), item no. (vii) has been inserted, namely, -
(vii). ln case of arrears of self-assessed Tax: Tax period(s)
(b) in para 3, in the table, against Sl. No.1, in column (2) Particulars, for the expression "Amount payable by the applicant as per the Assessment Order", the expression "Amount payable by the applicant as per the assessment order/Self-assessed tax as per the return filed" has been substituted.
• In Form V,
(a) in para l, after item no. (vi), item no. (vii) has been inserted, namely, -
(vii). ln case of arrears of self-assessed Tax: Tax period(s)
(b) in para 3, in the table, against Sl. No.1, in column (2) Particulars, for the expression "Amount payable by the applicant as per the Assessment Order", the expression "Amount payable by the applicant as per the assessment order/Self-assessed tax as per the return filed" has been substituted.
• In Form VI,
(a) in para l, after item no. (vi), item no. (vii) has been inserted, namely, -
(vii). ln case of arrears of self-assessed Tax: Tax period(s)
(b) in para 3, in the table, against Sl. No.1, in column (2) Particulars, for the expression "Amount payable by the applicant as per the Assessment Order", the expression "Amount payable by the applicant as per the assessment order/Self-assessed tax as per the return filed" has been substituted.
• In Form VII,
(a) in para l, below item no. (iv), item no. (vii) has been inserted, namely, -
(v). ln case of arrears of self-assessed Tax: Tax period(s)
(b) in para 3, in the table, against Sl. No.1, in column (2) Particulars, for the expression "Amount payable by the applicant as per the Assessment Order", the expression "Amount payable by the applicant as per the assessment order/Self-assessed tax as per the return filed" has been substituted.
These rules will come into force with effect from December 02, 2022.
[Notification No. G.O. Ms. No. 84/2022]
