Direct Tax Vivad se Vishwas Act, 2020

Last updated: 20 March 2020

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The Direct Tax Vivad se Vishwas Act, 2020, has been enacted to provide a mechanism for resolving disputed direct tax cases. This Act aims to settle tax disputes and offers a pathway for taxpayers with pending appeals or petitions related to direct taxes.

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

FAQ :

The Direct Tax Vivad se Vishwas Act, 2020, is an Act of Parliament designed to provide for the resolution of disputed direct tax cases and related matters.

The Act received the assent of the President on the 17th March, 2020.

The main purpose of the Act is to provide for the resolution of disputed tax cases and matters connected therewith or incidental thereto.

An 'appellant' is a person in whose case an appeal, writ petition, or special leave petition has been filed before an appellate forum and is pending as on the specified date.