Direct tax dispute resolution scheme enables declaration, payment, limited immunity, non-refund rule and exclusions for eligible cases.

The Chapter establishes the Direct Tax Vivad se Vishwas Scheme, 2024, defining appellants, declarants and appellate forums, and specifying computation of disputed amounts including disputed tax, interest, penalty and fee with special treatment for tax credit, loss or depreciation. It prescribes declaration requirements, amount payable, time and manner of payment, limited immunity from specified penal proceedings, a no-refund rule, exclusions from applicability, and confers powers on the Central Board of Direct Taxes and the Central Government to issue directions, remove difficulties and make rules. The Scheme takes effect on notification.

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