MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 18th March, 2020
The Direct Tax Vivad Se Vishwas Rules, 2020
S.O. 1129(E).—In exercise of the powers conferred by sub-section (2) of section 12 read with sub-sections (1) and (5) of section 4 and sub-sections (1) and (2) of section 5 of the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020), the Central Government hereby makes the following rules, namely:―
- Short title and commencement.-(1) These rules may be called the Direct Tax Vivad se Vishwas Rules, 2020.
- They shall come into force on the date of their notification in the Official Gazette.
- Definitions.-In these rules, unless the context otherwise requires, –
(a) “Act” means the Direct Tax Vivad se Vishwas Act, 2020 (3 of 2020);
(b) “dispute” means appeal, writ or special leave petition filed or appeal or special leave petition to be filed by the declarant or the income-tax authority before the Appellate Forum, or arbitration, conciliation or mediation initiated or given notice thereof, or objections filed or to be filed before the Dispute Resolution
Panel under section 144C of the Income-tax Act, or application filed under section 264 of the Income-tax Act;