MINISTRY OF LAW AND JUSTICE
(Legislative Department)

New Delhi, the 17th March, 2020/Phalguna 27, 1941 (Saka)
The following Act of Parliament received the assent of the President on the
17th March, 2020, and is hereby published for general information:—

THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020
NO. 3 OF 2020

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

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MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
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:―

1. Short title and commencement.-(1) These rules may be called the Direct Tax Vivad se Vishwas Rules, 2020.
   (2) They shall come into force on the date of their notification in the Official Gazette.
2. Definitions.-In these rules, unless the context otherwise requires, –

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