Direct Tax Vivad Se Vishwas Scheme, 2024
Section - 99 - Power to make rules
Power to make rules.99. (1) The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Scheme.(2) Without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-
| (a) | - | determination of disputed tax including the manner of set-off in respect of brought forward or carry forward of tax credit under section 115JAA or section 115JD of the Income-tax Act or set-off in respect of brought forward or carry forward of loss or allowance of depreciation under the provisions of the Income-tax Act; |
| (b) | - | the manner of calculating one-half of the amount in the Table under the first, second and third provisos to section 90; |
| (c) | - | the form in which a declaration may be made, and the manner of its verification under section 91; |
| (d) | - | .... To read the full section download the app from Google Play store
24 October 2026
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