Direct Tax Vivad se Vishwas Rules, 2020

Last updated: 20 March 2020

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The Central Government has issued the Direct Tax Vivad se Vishwas Rules, 2020, under the powers granted by the Direct Tax Vivad se Vishwas Act, 2020. These rules officially came into effect upon their publication in the Official Gazette. The rules provide definitions for key terms, including the 'Act' itself and what constitutes a 'dispute' for the purposes of the Act, encompassing various forms of appeals, petitions, and dispute resolution processes.

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 18th March, 2020

The Direct Tax Vivad Se Vishwas Rules, 2020

S.O. 1129(E).—In exercise of the powers conferred by sub-section (2) of section 12 read with sub-sections (1) and (5) of section 4 and sub-sections (1) and (2) of section 5 of the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020), the Central Government hereby makes the following rules, namely:―

1. Short title and commencement.-(1) These rules may be called the Direct Tax Vivad se Vishwas Rules, 2020. (2) They shall come into force on the date of their notification in the Official Gazette.

2. Definitions.-In these rules, unless the context otherwise requires, -

(a) “Act” means the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020);

(b) “dispute” means appeal, writ or special leave petition filed or appeal or special leave petition to be filed by the declarant or the income-tax authority before the Appellate Forum, or arbitration, conciliation or mediation initiated or given notice thereof, or objections filed or to be filed before the Dispute Resolution Panel under section 144C of the Income-tax Act, or application filed under section 264 of the Income-tax Act;

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FAQ :

These rules are officially called the Direct Tax Vivad se Vishwas Rules, 2020.

The rules came into force on the date they were notified in the Official Gazette.

In these rules, the 'Act' refers to the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020).

A 'dispute' includes appeals, writ petitions, special leave petitions, arbitration, conciliation, mediation, objections filed before the Dispute Resolution Panel, or applications filed under section 264 of the Income-tax Act.

Notification No : 18/2020
Source : https://www.incometaxindia.gov.in/communications/notification/notification_no_18_2020.pdf

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