Delhi Tax Compliance Achievement Scheme (Amnesty Scheme)
Ø Provided additional facility to Works Contract dealers who could opt the scheme by paying 1% or 3% of the turnover like an existing Composition Scheme.
Ø The Assessment orders, issued, if any, become null and void in such cases once DSC 3 is issued.
Ø But, the order shall stand in the System till it is nullified.
Therefore, to smoothen the process, and to maintain correct data base, it has been decided that in cases where DSC-3 has been issued, the assessment orders have to be nullified in the prescribed manner (Circular attached).