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of <h1>Finance Act 2021 Amends Direct Tax Vivad se Vishwas Act 2020: Key Changes in Section 2 Definitions</h1> The Finance Act, 2021 amends the Direct Tax Vivad se Vishwas Act, 2020, effective from March 17, 2020. Key amendments include clarifications in section 2: the term 'appellant' excludes individuals involved in writ or special leave petitions related to Settlement Commission orders; 'disputed tax' excludes sums payable due to Settlement Commission orders; and 'tax arrear' also excludes sums from such orders. These amendments aim to clarify that certain proceedings and sums related to the Settlement Commission are not covered under the definitions of appellant, disputed tax, or tax arrear in the Act.
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