Direct Tax Vivad se Vishwas Act, 2020

Last updated: 20 March 2020

Notice Date : 17 March 2020

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