The DIRECT TAX VIVAD SE VISHWAS ACT, 2020

Sections

Section 1 — Short title.

This Act may be called the Direct Tax Vivad se Vishwas Act, 2020.

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