Direct Tax Vivad se Vishwas Act, 2020
Section - 12 - Power to make rules
Power to make rules12. (1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Act.(2) Without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-
| (a) | - | the form in which a declaration may be made, and the manner of its verification under section 4; |
| (b) | - | the form and manner in which declarant shall furnish undertaking under sub-section (5) of section 4; |
| (c) | - | the form in which certificate shall be granted under sub-section (1) of section 5; |
| (d) | - | the form in which payment shall be intimated under sub-section (2) of section 5; |
| (e) | - | Google Play store
24 October 2026
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