Outstanding Tax Dues | Tax Waiver | Tax Payment Required | Interest Payment | Penalty Payment |
Up to ₹10,00,000 (Ten Lakh) | ₹1,00,000 One Lakh fixed waiver
| 40% of remaining tax | 0% (fully waived) | 0% (fully waived) |
Above ₹10,00,00 (Ten Lakh) to ₹10,00,00,000 (Ten Crore)
| No waiver | 50% of total tax | 0% (fully waived) | 0% (fully waived) |
Above ₹10,00,00,000 (Ten Crore) | No waiver | 100% of total tax | 0% (fully waived)
| 0% (fully waived) |
Applications for the scheme can be submitted online in Form OTS-1 along with proof of payment within180 days from appointed day i.e., until 23.09.2025, to which a system-generated acknowledgement in Form OTS-2 is issued electronically.
The jurisdiction authority then verifies the application within 45 days from the date of acknowledgement or date of transfer to appropriate jurisdiction.
In case there are deficiencies in the application, a deficiency notice in Form OTS-3 will be issued, to which a reply in Form OTS-3A must be submitted within 15 days from the issuance of notice. If deficiencies are not rectified, an order of rejection in Form OTS-5 will be issued.
For accepted applications where full payment has been made and no appeal is pending, a settlement order in Form OTS-4 would be issued. In case the payment is made in instalment, and/or the appeal is pending, a provisional settlement order in Form OTS-4A would be issued.
After receiving the provisional order, the second instalment and the withdrawal of the appeal (if applicable) must be made within 60 days in Form OTS-1A and OTS-6 respectively which is followed up by issuance of order of full settlement in Form OTS-4.
According to Schedule II of the notification, the payment can be made either in lump sum or in instalments. The details of instalments are tabulated herein below:
S. No. | Settlement Amount under the scheme | Amount to be paid at the time of application | 2nd Instalment (within 60 days from the date of provisional order of settlement) |
(1) | (2) | (3) | (4) |
1. | Upto 10 Lakhs Rupees- payment in lump sum. | Full and final settlement amount to be paid along with FORM OTS-1. | Nil |
2. | More than 10 Lakhs Rupees- payment in instalments. | 50% of the settlement amount along with FORM OTS-1. | Balance 50% of the settlement amount along with intimation in FORM OTS-1 A. |
- Demands related to erroneous refunds.
- Cases where criminal proceedings have been initiated.
- Applications under the Haryana One Time Settlement Scheme, 2023 which have not been rejected before the appointed day.