Direct Tax Vivad Se Vishwas Scheme, 2024

Section - 89 - Definitions

Definitions.

89. (1) In this Scheme, unless the context otherwise requires,-

(a) - "appellant" means-
(i) - a person in whose case an appeal or a writ petition or special leave petition has been filed either by him or by the income-tax authority or by both, before an appellate forum and such appeal or petition is pending as on the specified date; or
(ii) - a person who has filed his objections before the Dispute Resolution Panel under section 144C of the Income-tax Act and the Dispute Resolution Panel has not issued any direction on or before the specified date; or
(iii) - a person in whose case the Dispute Resolution Panel has issued .... To read the full section download the app from Google Play store