The Direct Tax Vivad se Vishwas Act, 2020
Central Act ยท Act 3 of 202012 provisions3 citing judgments
The enactment
| Long title | An Act to provide for resolution of disputed tax and for matters connected therewith or incidental thereto. |
|---|---|
| Type | Act |
| Citation | Act 3 of 2020 |
| Year | 2020 |
| Jurisdiction | Central |
| Ministry | Ministry of Finance |
| Status | In force as published by the source |
| Provisions published | 12 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title
- Section 2 Definitions.
- Section 3 Amount payable by declarant.
- Section 4 Filing of declaration and particulars to be furnished1 citing judgment
- Section 5 Time and manner of payment.1 citing judgment
- Section 6 Immunity from initiation of proceedings in respect of offence and imposition of penalty in certain cases1 citing judgment
- Section 7 No refund of amount paid.
- Section 8 No benefit, concession or immunity to declarant.
- Section 9 Act not to apply in certain cases.
- Section 10 Power of Board to issue directions, etc.
- Section 11 Power to remove difficulties
- Section 12 Power to make rules.
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