{"id":563380,"date":"2024-12-09T15:26:06","date_gmt":"2024-12-09T07:26:06","guid":{"rendered":"https:\/\/law.asia\/?p=563380"},"modified":"2025-02-14T11:25:49","modified_gmt":"2025-02-14T03:25:49","slug":"settling-tax-disputes","status":"publish","type":"post","link":"https:\/\/law.asia\/ko\/settling-tax-disputes\/","title":{"rendered":"\ub05d\uc5c6\ub294 \uc138\uae08 \ubd84\uc7c1\uc758 \uc218\ub801\uc5d0\uc11c \ubc97\uc5b4\ub098\uae30"},"content":{"rendered":"<p>2020\ub144 \uc81c\uc815\ub41c \uc9c1\uc811\uc138 \ubd84\uc7c1 \uc2e0\ub8b0\ubc95(DTVSV \ubc95)\uc758 \uc131\uacf5\uc5d0 \ud798\uc785\uc5b4, \uc815\ubd80\ub294 2024\ub144 \uc7ac\uc815\ubc95(\uc81c2\ud638) \uc81c4\uc7a5 \uaddc\uc815\uc5d0 \ub530\ub77c <a href=\"chrome-extension:\/\/efaidnbmnnnibpcajpcglclefindmkaj\/https:\/static.pib.gov.in\/WriteReadData\/specificdocs\/documents\/2024\/sep\/doc2024921398801.pdf\">2024\ub144 \uc9c1\uc811\uc138 \ubd84\uc7c1 \uc2e0\ub8b0 \uc81c\ub3c4<\/a>\ub97c \uc7ac\ub3c4\uc785\ud588\ub2e4. \uc774 \uc81c\ub3c4\ub294 2024\ub144 \uc608\uc0b0\uc548\uc5d0\uc11c \ubc1c\ud45c\ub410\uc73c\uba70, 2024\ub144 10\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub410\ub2e4. \uc774\ub294 \ub2e4\uc218\uc758 \ubbf8\ud574\uacb0 \uc18c\ub4dd\uc138 \ubd84\uc7c1 \ubb38\uc81c\ub97c \ud574\uacb0\ud558\uae30 \uc704\ud574 \uc124\uacc4\ub410\ub2e4.<\/p>\n<p>\uc774 \uc81c\ub3c4\ub294 \uace0\ub4f1\ubc95\uc6d0, \ub300\ubc95\uc6d0, \uc18c\ub4dd\uc138 \ud56d\uc18c \uc7ac\ud310\uc18c(ITAT), \ud56d\uc18c \uc704\uc6d0\ud68c\uc640 \uac19\uc740 \ud56d\uc18c \uae30\uad00\uc5d0 \uacc4\ub958 \uc911\uc778 \ubaa8\ub4e0 \ud56d\uc18c, \uc18c\uc1a1 \ubc0f \ud2b9\ubcc4 \ud5c8\uac00 \uccad\uc6d0\uc5d0 \uc801\uc6a9\ub41c\ub2e4. \ub610\ud55c \ubd84\uc7c1 \ud574\uacb0 \ud328\ub110 \uc55e\uc5d0\uc11c\uc758 \uc774\uc758 \uc81c\uae30\uc640 \uc18c\ub4dd\uc138\ubc95 \uc81c264\uc870\uc5d0 \ub530\ub978 \uac1c\uc815 \uc0ac\ud56d\ub3c4 \ub2e4\ub8ec\ub2e4. 2024\ub144 7\uc6d4 22\uc77c \uae30\uc900\uc73c\ub85c \uacc4\ub958 \uc911\uc778 \ubaa8\ub4e0 \uc0ac\uc548\uc774 \ud3ec\ud568\ub41c\ub2e4.<\/p>\n<figure id=\"attachment_506473\" aria-describedby=\"caption-attachment-506473\" style=\"width: 200px\" class=\"wp-caption alignright\"><img class=\"size-full wp-image-506473\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2024\/07\/Aman-Avinav.jpg\" alt=\"Aman Avinav\" width=\"200\" height=\"250\" \/><figcaption id=\"caption-attachment-506473\" class=\"wp-caption-text\"><strong>Aman Avinav<\/strong><br \/>\ud30c\ud2b8\ub108 \ubcc0\ud638\uc0ac<br \/>Phoenix Legal<\/figcaption><\/figure>\n<p>\uc7ac\ubb34\ubd80\uac00 \ubc1c\ud45c\ud55c \ud1b5\uacc4\uc5d0 \ub530\ub974\uba74, DTVSV \ubc95\uc5d0 \ub530\ub77c \ucd1d 13\ub9cc 2353\uac74\uc758 \uc2e0\uace0\uac00 \uc811\uc218\ub410\uc73c\uba70, \uc57d 1\uc870 \uc778\ub3c4 \ub8e8\ud53c(\uc57d 118\uc5b5 5000\ub9cc \ub2ec\ub7ec)\uc5d0 \ub2ec\ud558\ub294 \ubd84\uc7c1 \uc138\uc561\uc774 \ud574\uacb0\ub410\ub2e4. \ubd80\ud65c\ub41c \uc774 \uc81c\ub3c4\uc758 \ubaa9\ud45c\ub294 \ub17c\uc7c1\uc801\uc778 \uc18c\uc1a1\uc744 \uc885\uacb0\ud558\uace0 \uc138\uae08 \ud68c\uc218\ub97c \uac00\uc18d\ud654\ud558\ub294 \ub370 \uc788\ub2e4. \uc774 \uc81c\ub3c4\ub294 \uc815\ubd80, \ub0a9\uc138\uc790 \ubc0f \ubc95\uc6d0\uc758 \uc774\uc775\uc744 \uc704\ud574 \uc124\uacc4\ub410\ub2e4. \ubd84\uc7c1\uc744 \ud574\uacb0\ud558\uae30 \uc704\ud55c \ud6a8\uacfc\uc801\uc774\uace0 \uacbd\uc81c\uc801\uc778 \ubc29\ubc95\uc744 \uc81c\uc2dc\ud558\ub294 \uc774 \uc81c\ub3c4\ub294 \ud56d\uc18c \uc808\ucc28\uc758 \uc9c0\uc5f0\uc73c\ub85c \uc778\ud55c \ubd88\ud655\uc2e4\uc131\uc73c\ub85c\ubd80\ud130 \ub0a9\uc138\uc790\uc5d0\uac8c \uad6c\uc81c\ub97c \uc81c\uacf5\ud55c\ub2e4.<\/p>\n<p>\uc774 \uc81c\ub3c4\ub294 1961\ub144 \uc81c\uc815\ub41c \uc18c\ub4dd\uc138\ubc95(ITA) \uc81c132\uc870 \ubc0f \uc81c132A\uc870\uc5d0 \ub530\ub978 \uc870\uc0ac \ud3c9\uac00\uc5d0\uc11c \ubc1c\uc0dd\ud55c \uc0ac\uac74\uc5d0\ub294 \uc801\uc6a9\ub418\uc9c0 \uc54a\uc73c\ubbc0\ub85c \ud55c\uacc4\uac00 \uc5c6\ub294 \uac83\uc740 \uc544\ub2c8\ub2e4. \ub610\ud55c, \ub0a9\uc138\uc790\uac00 \uc774 \uc81c\ub3c4\uc5d0 \ub530\ub77c \uc2e0\uace0\ub97c \uc81c\ucd9c\ud558\uae30 \uc804\uc5d0 ITA \ub610\ub294 \uad00\ub828 \ubc95\ub960\uc5d0 \ub530\ub77c \uc774\ubbf8 \uae30\uc18c\uac00 \uc81c\uae30\ub41c \uc0ac\uac74\uc740 \uc81c\uc678\ub41c\ub2e4. \ud574\uc678\uc5d0 \uc704\uce58\ud55c \ubbf8\uacf5\uac1c \uc18c\ub4dd\uc774\ub098 \uc790\uc0b0\uacfc \uad00\ub828\ub41c \ubd84\uc7c1, \uadf8\ub9ac\uace0 \uc774\uc911\uacfc\uc138 \ubc29\uc9c0 \ud611\uc815\uc744 \ud1b5\ud574 \ubc1b\uc740 \uc815\ubcf4\uc5d0 \uae30\ubc18\ud55c \uc0ac\uac74\ub3c4 \ub300\uc0c1\uc5d0\uc11c \uc81c\uc678\ub41c\ub2e4. \uc774 \uc81c\ub3c4\ub294 \ub610\ud55c 1974\ub144 \uc678\ud658 \ubc0f \ubc00\uc218 \ubc29\uc9c0 \ud65c\ub3d9\ubc95\uc5d0 \ub530\ub77c \uad6c\uae08\ub41c \uac1c\uc778\uacfc 1992\ub144 \ud2b9\ubcc4\ubc95(\uc99d\uad8c \uac70\ub798 \uad00\ub828 \ubc94\uc8c4 \uc7ac\ud310)\uc5d0 \ub530\ub77c \ud1b5\ubcf4\ub41c \uac1c\uc778\ub3c4 \uc81c\uc678\ud558\uace0 \uc788\ub2e4.<\/p>\n<p>2024\ub144 \uc608\uc0b0\uc5d0\uc11c \ub610 \ub2e4\ub978 \uc911\uc694\ud55c \ubc1c\ud45c\ub294 \uc774 \uc81c\ub3c4\uc5d0 \ud3ec\ud568\ub418\uc9c0\ub294 \uc54a\uc558\uc9c0\ub9cc, ITA \uc81c276B\uc870\uc5d0 \ub530\ub77c \uc6d0\ucc9c\uc9d5\uc218\uc138(TDS) \uc9c0\uc5f0 \ub0a9\ubd80\ub97c \ube44\ubc94\uc8c4\ud654\ud558\uaca0\ub2e4\ub294 \uc81c\uc548\uc774\uc5c8\ub2e4. TDS \uc2e0\uace0\uc11c\ub97c \uc81c\ucd9c\ud558\uae30 \uc804\uc5d0 \ub0a9\ubd80\uac00 \uc774\ub904\uc9c4 \uacbd\uc6b0, \ud615\uc0ac \ucc98\ubc8c\uc774 \ubd80\uacfc\ub418\uc9c0 \uc54a\ub294\ub2e4. \uc774\ub294 \uc77c\ubc18\uc801\uc73c\ub85c \ud1b5\uc81c\ud560 \uc218 \uc5c6\ub294 \uc808\ucc28\uc801 \uc9c0\uc5f0\uc73c\ub85c \uc778\ud574 \ubc1c\uc0dd\ud558\ub294 \ucc98\ubc8c\uc801 \uc870\uce58\ub97c \uc644\ud654\ud574\ub2ec\ub77c\ub294 \uae30\uc5c5 \ucee4\ubba4\ub2c8\ud2f0\uc758 \uc624\ub79c \uc694\uad6c\uc5d0 \ub300\ud55c \uc911\uc694\ud55c \ub300\uc751\uc774 \ub420 \uc608\uc815\uc774\ub2e4. \uc774\ub294 \uc9d1\ud589\uacfc \uc808\ucc28\uc801 \uacf5\uc815\uc131 \uac04\uc758 \uade0\ud615\uc744 \uc774\ub8e8\ub294 \ub370 \uae30\uc5ec\ud560 \uac83\uc774\ub2e4. \ud2b9\ud788 \uc6b4\uc601\uc0c1\uc758 \uc5b4\ub824\uc6c0\uc5d0 \uc9c1\uba74\ud588\uc9c0\ub9cc, \uc5ec\uc804\ud788 \uc138\uae08 \uc758\ubb34\ub97c \uc774\ud589\ud558\ub824\ub294 \uc758\uc9c0\uac00 \uc788\ub294 \uae30\uc5c5\uc5d0 \ud658\uc601\ubc1b\uc744 \ub9cc\ud55c \uc870\uce58\uac00 \ub420 \uac83\uc774\ub2e4.<\/p>\n<p>\ud604\uc7ac, TDS\uc640 \ubc8c\uae08\uc744 \ub0a9\ubd80\ud55c \ud6c4\uc5d0\ub3c4 \ucc44\ubb34 \ubd88\uc774\ud589 \uae30\uc5c5\uacfc \uadf8 \uc8fc\uc694 \uc784\uc6d0\ub4e4\uc5d0 \ub300\ud574 \ud615\uc0ac \uae30\uc18c\uac00 \uad00\ub840\uc801\uc73c\ub85c \uc774\ub904\uc9c0\uace0 \uc788\ub2e4. \uc774\ub294 \ucc44\ubb34 \ubd88\uc774\ud589 \uc0ac\uc2e4 \uc790\uccb4\uac00 \ubc8c\uae08\uacfc \uc5f0\uacc4\ub418\uc5b4 \uc788\uc73c\uba70, \uc9c0\uc5f0\uc744 \ucd08\ub798\ud55c \uc0c1\ud669\uc744 \uace0\ub824\ud558\uc9c0 \uc54a\uae30 \ub54c\ubb38\uc774\ub2e4. \ud604\uc7ac \uc774\ub7ec\ud55c \ub0a9\uc138\uc790\ub4e4\uc774 \uc120\ud0dd\ud560 \uc218 \uc788\ub294 \uc720\uc77c\ud55c \uc635\uc158\uc740 \uace0\ub4f1\ubc95\uc6d0\uc5d0 \uace0\uc18c \ucde8\uc18c\ub97c \uc2e0\uccad\ud558\uac70\ub098 \uae38\uace0 \uace0\ub41c \uc7ac\ud310\uc744 \uacac\ub514\ub294 \uac83\ubfd0\uc774\ub2e4. \uc81c\uc548\ub41c \uac1c\uc815\uc548\uc774 \uc2dc\ud589\ub41c\ub2e4\uba74, \uc774\ub294 \uae30\uc5c5\uacfc \uc0ac\uc5c5\uccb4\uc758 \ubd80\ub2f4\uc744 \ud06c\uac8c \uc644\ud654\ud560 \uac83\uc774\ub2e4.<\/p>\n<p>\uc774 \uc81c\ub3c4\ub294 \ud56d\uc18c \ub2e8\uacc4\uc5d0\uc11c \ub0a9\uc138\uc790\ub4e4\uc774 \uc7a5\uae30\uc801\uc778 \uc18c\uc1a1 \uc5c6\uc774 \ubd84\uc7c1\uc744 \ud574\uacb0\ud560 \uc218 \uc788\ub294 \uac04\ub2e8\ud55c \uba54\ucee4\ub2c8\uc998\uc744 \uc81c\uacf5\ud55c\ub2e4. \uc774\ub97c \ud1b5\ud574 \uc2e0\uc18d\ud55c \ud574\uacb0\uc744 \ucd09\uc9c4\ud558\uace0, \ubbf8\ud574\uacb0 \ubd84\uc7c1\uc744 \uac04\ub2e8\ud788 \ucc98\ub9ac\ud560 \uc218 \uc788\ub294 \ubc29\uc2dd\uc744 \ud655\ub9bd\ud560 \uc218 \uc788\ub2e4. \uadf8\ub7ec\ub098 \uc774 \uc81c\ub3c4\uc5d0\ub294 \uba87 \uac00\uc9c0 \uacfc\uc81c\uac00 \uc874\uc7ac\ud55c\ub2e4. \uc774\ubbf8 \ub9ce\uc740 \ud56d\uc18c\uac00 \ud3c9\uac00 \ub2e8\uacc4\uc5d0 \uc788\ub294 \uc0c1\ud669\uc5d0\uc11c, \uad00\ub828\ub41c \ub0a9\uc138\uc790 \ub300\ubd80\ubd84\uc740 \uc81c\ub3c4\uc5d0 \ub530\ub978 \ud569\uc758\ub97c \uc120\ud0dd\ud558\uae30\ubcf4\ub2e4\ub294 \ud56d\uc18c\uc5d0\uc11c \uc2b9\uc18c\ud560 \uac00\ub2a5\uc131\uc744 \ubc14\ud0d5\uc73c\ub85c \uc18c\uc1a1\uc744 \uc9c4\ud589\ud558\ub294 \uac83\uc744 \uc120\ud0dd\ud560 \uc218 \uc788\ub2e4.<\/p>\n<p><span class=\"vantage-grey\"><strong><em>Aman Avinav<\/em><em>\ub294<\/em><em> Phoenix Legal<\/em><em>\uc758<\/em> <em>\ud30c\ud2b8\ub108<\/em> <em>\ubcc0\ud638\uc0ac\uc774\ub2e4<\/em><em>.<\/em><\/strong><\/span><\/p>\n<section class=\"format-info\">\n<p style=\"text-align: justify;\"><strong><img class=\"aligncenter wp-image-112223\" src=\"https:\/\/law.asia\/wp-content\/uploads\/2019\/10\/Phoenix-Legal-Logo.jpg\" alt=\"resolution\" width=\"260\" height=\"81\" \/>Phoenix Legal<\/strong><br \/>\nPhoenix House,<br \/>\n254, Okhla Industrial Estate<br \/>\nPhase III, New Delhi \u2013 110 020,<br \/>\nIndia<br \/>\nVaswani Mansion, 3\/F, 120 Dinshaw Vachha Road,<br \/>\nChurchgate, Mumbai \u2013 400 020<br \/>\nIndia<br \/>\n<strong>Contact details:<\/strong><br \/>\nT: +91 11 4983 0000,<br \/>\n+91 11 4983 0099<br \/>\n+91 22 4340 8500<br \/>\nE: <a href=\"mailto:delhi@phoenixlegal.in\">delhi@phoenixlegal.in<\/a> | <a href=\"mailto:mumbai@phoenixlegal.in\">mumbai@phoenixlegal.in<\/a><\/p>\n<\/section>\n","protected":false},"excerpt":{"rendered":"<p>2020\ub144 \uc81c\uc815\ub41c \uc9c1\uc811\uc138 \ubd84\uc7c1 \uc2e0\ub8b0\ubc95(DTVSV \ubc95)\uc758 \uc131\uacf5\uc5d0 \ud798\uc785\uc5b4, \uc815\ubd80\ub294 2024\ub144 \uc7ac\uc815\ubc95(\uc81c2\ud638) \uc81c4\uc7a5 \uaddc\uc815\uc5d0 \ub530\ub77c 2024\ub144 \uc9c1\uc811\uc138 \ubd84\uc7c1 \uc2e0\ub8b0 \uc81c\ub3c4\ub97c \uc7ac\ub3c4\uc785\ud588\ub2e4. \uc774 \uc81c\ub3c4\ub294 2024\ub144 \uc608\uc0b0\uc548\uc5d0\uc11c \ubc1c\ud45c\ub410\uc73c\uba70, 2024\ub144 10\uc6d4 1\uc77c\ubd80\ud130 \uc2dc\ud589\ub410\ub2e4. \uc774\ub294 \ub2e4\uc218\uc758 \ubbf8\ud574\uacb0 \uc18c\ub4dd\uc138 \ubd84\uc7c1 \ubb38\uc81c\ub97c \ud574\uacb0\ud558\uae30 \uc704\ud574 \uc124\uacc4\ub410\ub2e4. \uc774 \uc81c\ub3c4\ub294 \uace0\ub4f1\ubc95\uc6d0, \ub300\ubc95\uc6d0, \uc18c\ub4dd\uc138 \ud56d\uc18c \uc7ac\ud310\uc18c(ITAT), \ud56d\uc18c \uc704\uc6d0\ud68c\uc640 \uac19\uc740 \ud56d\uc18c \uae30\uad00\uc5d0 \uacc4\ub958 \uc911\uc778 \ubaa8\ub4e0 \ud56d\uc18c, \uc18c\uc1a1<\/p>\n","protected":false},"author":13501,"featured_media":542674,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"sfsi_plus_gutenberg_text_before_share":"","sfsi_plus_gutenberg_show_text_before_share":"","sfsi_plus_gutenberg_icon_type":"","sfsi_plus_gutenberg_icon_alignemt":"","sfsi_plus_gutenburg_max_per_row":"","meta-author":"Aman Avinav, Phoenix Legal"},"categories":[163445,110499,77916],"tags":[155450,52170,138817,142880,136690,125051,153676,162432,162430,162428,161934,162427,160619,162431,153665,142407,162429],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.7 (Yoast SEO v17.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<meta name=\"description\" content=\"2020\ub144 \uc81c\uc815\ub41c \uc9c1\uc811\uc138 \ubd84\uc7c1 \uc2e0\ub8b0\ubc95(DTVSV \ubc95)\uc758 \uc131\uacf5\uc5d0 \ud798\uc785\uc5b4, \uc815\ubd80\ub294 2024\ub144 \uc7ac\uc815\ubc95(\uc81c2\ud638) \uc81c4\uc7a5 \uaddc\uc815\uc5d0 \ub530\ub77c 2024\ub144 \uc9c1\uc811\uc138 \ubd84\uc7c1 \uc2e0\ub8b0 \uc81c\ub3c4\ub97c \uc7ac\ub3c4\uc785\ud588\ub2e4. \uc774 \uc81c\ub3c4\ub294 2024\ub144 \uc608\uc0b0\uc548\uc5d0\uc11c \ubc1c\ud45c\ub410\uc73c\uba70,\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/law.asia\/ko\/settling-tax-disputes\/\" \/>\n<meta property=\"og:locale\" content=\"ko_KR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\ub05d\uc5c6\ub294 \uc138\uae08 \ubd84\uc7c1\uc758 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