Direct Tax - Vivad se Vishwas Scheme, 2024

Book Details

Chapter 1 : Introduction	1
Chapter 2 : The Direct Tax Vivad Se Vishwas Scheme, 2024	11
Chapter 3 : The Direct Tax Vivad Se Vishwas Rules, 2024	23
Chapter 4 : Designated Authority under the Direct Tax Vivad Se Vishwas Scheme, 2024	52
Chapter 5 : Tax Disputes covered under the Direct Tax Vivad Se Vishwas Scheme, 2024	55
Chapter 6 : Eligible Taxpayer under the Direct Tax Viviad Se Vishwas Scheme, 2024	59
Chapter 7 : Filing of Declaration and Particulars to be Furnished	60
Chapter 8 : Who is not Eligible to Opt for the Direct Tax Vivad Se Vishwas Scheme, 2024	63
Chapter 9 : Procedures followed under the Direct Tax Vivad Se Vishwas Scheme, 2024	65
Chapter 10 : Amount Payable by Declarant under the Direct Tax Vivad Se Vishwas Scheme, 2024	67
Chapter 11 : Amount Payable by the Assessees if they have Won the Appeal in a Previous Year on the same Issue before any Authority	71
Chapter 12 : Calculation of Disputed Tax under Direct Tax Vivad Se Vishwas Scheme, 2024	73
Chapter 13 : Consequences of Non-Compliance	90
Chapter 14 : Time limit for Designated Authorities to issue the certificate	91
Chapter 15 : Circumstances where Declaration considered as Invalid	93
Chapter 16 : No Benefit, Concession or Immunity to Declarant	94
Chapter 17 : Laying Down of Procedure, Formats and Standards	95
Chapter 18 : Immunity to taxpayer once the case is settled under Direct Tax Vivad Se Vishwas Scheme, 2024	97
Chapter 19 : e-filing portal under ‘Direct Tax Vivad Se Vishwas’ Scheme, 2024	98
Chapter 20 : Queries and Answers on Direct Tax Vivad Se Vishwas Scheme, 2024	101
Chapter 21 : Frequently Asked Questions (FAQs) on Direct Tax Vivad Se Vishwas Scheme, 2024	108
Chapter 22 : Relevant Case Laws on Vivad Se Vishwash Scheme	122
Chapter 23 : Relevant Forms as required under the Direct Tax Vivad Se Vishwas Scheme, 2024	166

About the Author

Ram Dutt Sharma

Ram Dutt Sharma was born on 27th June, 1958 in Narnaul, Haryana. He got his post-graduation from M.D. University, Rohtak in 1980. He joined the Income-tax Department in the year 1983 and retired as Income Tax Officer on 30.06.2018. He worked at various stations of North-West Region of Income-tax Department. He has wide experience of all wings of Income-tax Department such as Assessment Unit, Special Range, TDS Wing, Investigation Wing, etc. He has been Contributing articles and addressing on topics relating to Income Tax at NADT Regional Campus, Chandigarh & Bhopal. He has also addressed number of seminars organized by the Income-tax Department, Chartered Accountants, Advocates and various Trade Associations.

He is recipient of first-ever Finance Minister's Award 2017, the Income Tax Departments highest honour for sustained devotion, commitment to duty & promoting excellence in the field of Direct Taxation at National Level. The Hon'ble Union Finance Minister, Shri ArunJaitley conferred this Finance Ministers Award for Excellence for his meritorious services at VigyanBhawan, New Delhi on 24.07.2017.

Awarded by Hon'ble Member (Revenue& TPS), CBT, Special Secretary to the Government of India Certificate of Appreciation for his contribution recognized and included in the chapter Miscellaneous Orders in Let Us Share A compilation of Best Practices & Orders Vol. VIII released on 31stOctober, 2016.

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