Commencement of tax dispute rules: Direct Tax Vivad se Vishwas Rules come into force upon notification. The Central Government, exercising powers under section 12(2) read with sections 4(1), 4(5), 5(1) and 5(2) of the Direct Tax Vivad se Vishwas Act, 2020, notifies the Direct Tax Vivad se Vishwas Rules, 2020. The rules are titled as such and shall come into force on the date of their publication in the Official Gazette.