Section List

Act Number: 3

Act Name: The Direct Tax Vivad se Vishwas Act, 2020

Year: 2020

Enactment Date: 2020-03-17

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

Ministry: Ministry of Finance

Department: Department of Revenue

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