Table- I
Table- I
Sl. No.
Sl. No.
Amount of arrear in dispute
Amount of arrear in dispute
On payment made within one month from the date
of commencement of this Act
On payment made within one month from the date
of commencement of this Act
On payment made after one month but before
expiry of two months from the date of commencement of this Act
On payment made after one month but before
expiry of two months from the date of commencement of this Act
On payment made after two months from the date
of commencement of this Act, till the expiry of this Act
On payment made after two months from the date
of commencement of this Act, till the expiry of this Act
1
1
2
2
3
3
4
4
5
5
1
Dispute arising out of non-submission of
Form-IXC or Form IX in support of any claim preferred under Part
I of the Bihar Finance Act, 1981.
Ten percent of disputed amount of tax.
Ten percent of disputed amount of tax.
Ten percent of disputed amount of tax.
2
Where the amount of arrear tax in dispute does
not exceed Rs. 10,00,000 (Ten Lakh) other than mentioned in Sl.
No. 1.
Twenty three percent of arrear tax in dispute
Twenty four percent of arrear tax in dispute
Twenty five percent of arrear tax in dispute
3
Where the amount of arrear tax in dispute
exceeds Rs. 10,00,000 (Ten Lakh) but does not exceed Rs.
1,00,00,000(one crore) other than mentioned in Sl. No. 1.
Rs. 2,30,000 (Two Lakh thirty thousand) plus
thirty percent of the amount by which the amount of arrear tax in
dispute exceeds Rs. 10,00,000 (Ten Lakh).
Rs. 2,40,000 (Two Lakh forty thousand) plus
thirty one percent of the amount by which the amount of arrear
tax in dispute exceeds Rs. 10,00,000 (Ten Lakh).
Rs. 2,50,000 (Two Lakh fifty thousand) plus
thirty two percent of the amount by which the amount of arrear
tax in dispute exceeds Rs. 10,00,000 (Ten Lakh).
4
Where the amount of arrear tax in dispute
exceeds Rs. 1,00,00,000 (one crore) other than mentioned in Sl.
No. 1.
Rs. 29,30,000 (Twenty nine Lakh thirty thousand)
plus thirty eight percent of the amount by which the amount of
arrear tax in dispute exceeds Rs. 1,00,00,000 (one crore).
Rs. 30,30,000 (Thirty Lakh thirty thousand) plus
thirty nine percent of the amount by which the amount of arrear
tax in dispute exceeds Rs. 1,00,00,000 (one crore).
Rs. 31,30,000 (Thirty one Lakh thirty thousand)
plus forty percent of the amount by which the amount of arrear
tax in dispute exceeds Rs. 1,00,00,000 (one crore).
5
For dispute arising out of an order levying
penalty or interest under the law
Ten percent of disputed amount of penalty or
interest, as the case may be
Ten percent of disputed amount of penalty or
interest, as the case may be
Ten percent of disputed amount of penalty or
interest, as the case may be
Table- II
Table- II
Sl. No.
Sl. No.
Amount of arrear in dispute
Amount of arrear in dispute
On payment made within one month from the date
of commencement of this Act
On payment made within one month from the date
of commencement of this Act
On payment made after one month but before
expiry of two months from the date of commencement of this Act
On payment made after one month but before
expiry of two months from the date of commencement of this Act
On payment made after two months from the date
of commencement of this Act, till the expiry of this Act
On payment made after two months from the date
of commencement of this Act, till the expiry of this Act
1
1
2
2
3
3
4
4
5
5
1
For the amount of arrear tax in dispute does not
exceed Rs. 10,00,000 (Ten Lakh).
Twenty eight percent of arrear tax in dispute
Twenty nine percent of arrear tax in dispute
Thirty percent of arrear tax in dispute
2
For the amount of arrear tax in dispute exceeds
Rs. 10,00,000 (Ten Lakh) but does not exceed Rs. 1,00,00,000 (one
crore).
Rs. 2,80,000 (Two Lakh eighty thousand) plus
thirty five percent of the amount by which the amount of arrear
tax in dispute exceeds Rs. 10,00,000 (Ten Lakh).
Rs. 2,90,000 (Two Lakh ninety thousand) plus
thirty six percent of the amount by which the amount of arrear
tax in dispute exceeds Rs. 10,00,000 (Ten Lakh).
Rs. 3,00,000 (Three Lakh) plus thirty seven
percent of the amount by which the amount of arrear tax in
dispute exceeds Rs. 10,00,000 (Ten Lakh).
3
For the amount of arrear tax in dispute exceeds
Rs. 1,00,00,000 (one crore).
Rs. 34,30,000 (Thirty four Lakh thirty thousand)
plus forty three percent of the amount by which the amount of
arrear tax in dispute exceeds Rs. 1,00,00,000 (one crore).
Rs. 35,30,000 (Thirty five Lakh thirty thousand)
plus forty four percent of the amount by which the amount of
arrear tax in dispute exceeds Rs. 1,00,00,000 (one crore).
Rs. 36,30,000 (Thirty six Lakh thirty thousand)
plus forty five percent of the amount by which the amount of
arrear tax in dispute exceeds Rs. 1,00,00,000 (one crore)
4
For dispute arising out of an order levying
penalty or interest under the law
Ten percent of disputed amount of penalty or
interest, as the case may be
Ten percent of disputed amount of penalty or
interest, as the case may be
Ten percent of disputed amount of penalty or
interest, as the case may be
Chapter III
Manner of Settlement of Disputes
Section 3 • Bihar Settlement of Taxation Disputes Act, 2015
3. Settlement amount.
bihar-settlement-of-taxation-disputes-act-2015-sec-3.json
•
Section 3
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"content": "Table- I\nTable- I\nSl. No.\nSl. No.\nAmount of arrear in dispute\nAmount of arrear in dispute\nOn payment made within one month from the date\n\t\t\t\tof commencement of this Act\nOn payment made within one month from the date\n\t\t\t\tof commencement of this Act\nOn payment made after one month but before\n\t\t\t\texpiry of two months from the date of commencement of this Act\nOn payment made after one month but before\n\t\t\t\texpiry of two months from the date of commencement of this Act\nOn payment made after two months from the date\n\t\t\t\tof commencement of this Act, till the expiry of this Act\nOn payment made after two months from the date\n\t\t\t\tof commencement of this Act, till the expiry of this Act\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n1\nDispute arising out of non-submission of\n\t\t\t\tForm-IXC or Form IX in support of any claim preferred under Part\n\t\t\t\tI of the Bihar Finance Act, 1981.\nTen percent of disputed amount of tax.\nTen percent of disputed amount of tax.\nTen percent of disputed amount of tax.\n2\nWhere the amount of arrear tax in dispute does\n\t\t\t\tnot exceed Rs. 10,00,000 (Ten Lakh) other than mentioned in Sl.\n\t\t\t\tNo. 1.\nTwenty three percent of arrear tax in dispute\nTwenty four percent of arrear tax in dispute\nTwenty five percent of arrear tax in dispute\n3\nWhere the amount of arrear tax in dispute\n\t\t\t\texceeds Rs. 10,00,000 (Ten Lakh) but does not exceed Rs.\n\t\t\t\t1,00,00,000(one crore) other than mentioned in Sl. No. 1.\nRs. 2,30,000 (Two Lakh thirty thousand) plus\n\t\t\t\tthirty percent of the amount by which the amount of arrear tax in\n\t\t\t\tdispute exceeds Rs. 10,00,000 (Ten Lakh).\nRs. 2,40,000 (Two Lakh forty thousand) plus\n\t\t\t\tthirty one percent of the amount by which the amount of arrear\n\t\t\t\ttax in dispute exceeds Rs. 10,00,000 (Ten Lakh).\nRs. 2,50,000 (Two Lakh fifty thousand) plus\n\t\t\t\tthirty two percent of the amount by which the amount of arrear\n\t\t\t\ttax in dispute exceeds Rs. 10,00,000 (Ten Lakh).\n4\nWhere the amount of arrear tax in dispute\n\t\t\t\texceeds Rs. 1,00,00,000 (one crore) other than mentioned in Sl.\n\t\t\t\tNo. 1.\nRs. 29,30,000 (Twenty nine Lakh thirty thousand)\n\t\t\t\tplus thirty eight percent of the amount by which the amount of\n\t\t\t\tarrear tax in dispute exceeds Rs. 1,00,00,000 (one crore).\nRs. 30,30,000 (Thirty Lakh thirty thousand) plus\n\t\t\t\tthirty nine percent of the amount by which the amount of arrear\n\t\t\t\ttax in dispute exceeds Rs. 1,00,00,000 (one crore).\nRs. 31,30,000 (Thirty one Lakh thirty thousand)\n\t\t\t\tplus forty percent of the amount by which the amount of arrear\n\t\t\t\ttax in dispute exceeds Rs. 1,00,00,000 (one crore).\n5\nFor dispute arising out of an order levying\n\t\t\t\tpenalty or interest under the law\nTen percent of disputed amount of penalty or\n\t\t\t\tinterest, as the case may be\nTen percent of disputed amount of penalty or\n\t\t\t\tinterest, as the case may be\nTen percent of disputed amount of penalty or\n\t\t\t\tinterest, as the case may be\nTable- II\nTable- II\nSl. No.\nSl. No.\nAmount of arrear in dispute\nAmount of arrear in dispute\nOn payment made within one month from the date\n\t\t\t\tof commencement of this Act\nOn payment made within one month from the date\n\t\t\t\tof commencement of this Act\nOn payment made after one month but before\n\t\t\t\texpiry of two months from the date of commencement of this Act\nOn payment made after one month but before\n\t\t\t\texpiry of two months from the date of commencement of this Act\nOn payment made after two months from the date\n\t\t\t\tof commencement of this Act, till the expiry of this Act\nOn payment made after two months from the date\n\t\t\t\tof commencement of this Act, till the expiry of this Act\n1\n1\n2\n2\n3\n3\n4\n4\n5\n5\n1\nFor the amount of arrear tax in dispute does not\n\t\t\t\texceed Rs. 10,00,000 (Ten Lakh).\nTwenty eight percent of arrear tax in dispute\nTwenty nine percent of arrear tax in dispute\nThirty percent of arrear tax in dispute\n2\nFor the amount of arrear tax in dispute exceeds\n\t\t\t\tRs. 10,00,000 (Ten Lakh) but does not exceed Rs. 1,00,00,000 (one\n\t\t\t\tcrore).\nRs. 2,80,000 (Two Lakh eighty thousand) plus\n\t\t\t\tthirty five percent of the amount by which the amount of arrear\n\t\t\t\ttax in dispute exceeds Rs. 10,00,000 (Ten Lakh).\nRs. 2,90,000 (Two Lakh ninety thousand) plus\n\t\t\t\tthirty six percent of the amount by which the amount of arrear\n\t\t\t\ttax in dispute exceeds Rs. 10,00,000 (Ten Lakh).\nRs. 3,00,000 (Three Lakh) plus thirty seven\n\t\t\t\tpercent of the amount by which the amount of arrear tax in\n\t\t\t\tdispute exceeds Rs. 10,00,000 (Ten Lakh).\n3\nFor the amount of arrear tax in dispute exceeds\n\t\t\t\tRs. 1,00,00,000 (one crore).\nRs. 34,30,000 (Thirty four Lakh thirty thousand)\n\t\t\t\tplus forty three percent of the amount by which the amount of\n\t\t\t\tarrear tax in dispute exceeds Rs. 1,00,00,000 (one crore).\nRs. 35,30,000 (Thirty five Lakh thirty thousand)\n\t\t\t\tplus forty four percent of the amount by which the amount of\n\t\t\t\tarrear tax in dispute exceeds Rs. 1,00,00,000 (one crore).\nRs. 36,30,000 (Thirty six Lakh thirty thousand)\n\t\t\t\tplus forty five percent of the amount by which the amount of\n\t\t\t\tarrear tax in dispute exceeds Rs. 1,00,00,000 (one crore)\n4\nFor dispute arising out of an order levying\n\t\t\t\tpenalty or interest under the law\nTen percent of disputed amount of penalty or\n\t\t\t\tinterest, as the case may be\nTen percent of disputed amount of penalty or\n\t\t\t\tinterest, as the case may be\nTen percent of disputed amount of penalty or\n\t\t\t\tinterest, as the case may be\nChapter III\nManner of Settlement of Disputes",
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