MINISTRY OF LAW AND JUSTICE
(Legislative Department)
New Delhi, the 17th March, 2020/Phalguna 27, 1941 (Saka)
The following Act of Parliament received the assent of the President on the 17th March, 2020, and is hereby published for general information:-
THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020
NO. 3 OF 2020
[17th March, 2020.]
An Act to provide for resolution of disputed tax and for matters connected therewith or incidental thereto. BE it enacted by Parliament in the Seventy-first Year of the Republic of India as follows:-
1. This Act may be called the Direct Tax Vivad se Vishwas Act, 2020. 2. (1) In this Act, 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;
Please refer to the attached file for details
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