Key Aspects of Vivad se Vishwas Scheme 2024

Last updated: 20 February 2025

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This document outlines the key aspects of the Direct Tax Vivad se Vishwas Scheme 2024, as introduced in the Finance Bill 2024. It details who is eligible to apply, including taxpayers with pending appeals or objections, and specifies cases that are ineligible, such as search cases or prosecution matters. The document also clarifies important terms like 'Disputed Income' and 'Disputed Tax', and provides a table summarising the amounts payable under the scheme based on when appeals were filed. This is essential reading for taxpayers looking to resolve direct tax disputes.

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Submitted by Vedant Shah · Posted 20 February 2025 · Other files by Vedant Shah · Report

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