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The Direct Tax Vivad se Vishwas Act, 2020

Central

An Act to provide for resolution of disputed tax and for matters connected therewith or incidental thereto.

Act number
3 of 2020
Ministry
Ministry of Finance
Department
Department of Revenue
Enacted
17 Mar 2020

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

12 sections

  1. Section 1Short title
  2. Section 2Definitions.
  3. Section 3Amount payable by declarant.
  4. Section 4Filing of declaration and particulars to be furnished
  5. Section 5Time and manner of payment.
  6. Section 6Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases
  7. Section 7No refund of amount paid.
  8. Section 8No benefit, concession or immunity to declarant.
  9. Section 9Act not to apply in certain cases.
  10. Section 10Power of Board to issue directions, etc.
  11. Section 11Power to remove difficulties
  12. Section 12Power to make rules.